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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

Publication information
Department/Agency
  • Canada Revenue Agency.
TitleExports - tangible personal property .
Series title
  • GST/HST memorandum
Publication typeMonograph - View Master Record
Language[English]
Other language editions[French]
FormatDigital text
Electronic document
Note(s)
  • Issued also in French under title: Exportations – biens meubles corporels.
  • Caption title.
  • "August 2014."
  • "This version replaces the one dated November 1997."
  • Chapter 4.5.2 of the GST/HST memoranda series.
Publishing information
  • [Ottawa] : Canada Revenue Agency, 2014.
Description19 p.
Catalogue number
  • Rv3-2/4-5-2-2014E-PDF
Subject terms
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