Direct sellers .: Rv3-1/14-1-1995E-PDF

"The information in this memorandum does not replace the law found in the Excise Tax Act and its Regulations. It is provided for your reference. This section describes the Goods and Services Tax (GST) alternate collection method for direct sellers who distribute their exclusive products to purchasers through independent sales contractors rather than through retail establishments"--p. [1].

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Publication information
Department/Agency Canada. Revenue Canada.
Title Direct sellers .
Series title GST/HST memoranda series
Publication type Series - View Master Record
Language [English]
Other language editions [French]
Format Electronic
Electronic document
Note(s) Issued also in French under title: Démarcheurs.
Caption title.
Chapter 14.1 of the GST/HST memoranda series.
Publishing information [Ottawa] : Revenue Canada, [1995]
Description 21 p.
Catalogue number
  • Rv3-1/14-1-1995E-PDF
Subject terms Goods and services tax
Harmonized sales tax
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