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| 01798nam 2200325za 4500 |
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| 001 | 9.835526 |
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| 003 | CaOODSP |
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| 005 | 20221107150702 |
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| 007 | cr ||||||||||| |
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| 008 | 170420s2014 onc o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-2/4-5-2-2014E-PDF |
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| 245 | 00|aExports - tangible personal property |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2014. |
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| 300 | |a19 p. |
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| 490 | 1 |aGST/HST memorandum |
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| 500 | |aIssued also in French under title: Exportations – biens meubles corporels. |
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| 500 | |aCaption title. |
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| 500 | |a"August 2014." |
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| 500 | |a"This version replaces the one dated November 1997." |
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| 500 | |aChapter 4.5.2 of the GST/HST memoranda series. |
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| 520 | |a"This memorandum provides information about supplies of tangible personal property that are listed in Part V of Schedule VI to the Excise Tax Act as zero-rated exports for GST/HST purposes. Information about supplies of services and intangible personal property is provided in GST/HST Memorandum 4.5.3, Exports - Services and Intellectual Property. Information about the criteria for determining the residence status of recipients to whom supplies are made in order to determine whether those supplies may be zero-rated as exports is provided in GST/HST Memorandum 4.5.1, Exports - Determining Residence Status"--p. [1]. |
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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 692 | 07|2gccst|aExcise taxes |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tExportations – biens meubles corporels |w(CaOODSP)9.835530 |
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| 830 | #0|aGST/HST memorandum.|w(CaOODSP)9.832266 |
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| 856 | 40|qPDF|s145 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-4-5-2-2014-eng.pdf |
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