Exports - tangible personal property .: Rv3-2/4-5-2-2014E-PDF
"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].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.835526&sl=0
| Department/Agency |
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|---|---|
| Title | Exports - tangible personal property . |
| Series title |
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| Publication type | Monograph - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Digital text |
| Electronic document | |
| Note(s) |
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| Publishing information |
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| Description | 19 p. |
| Catalogue number |
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| Subject terms |
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