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:
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| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Exports - tangible personal property . |
| Series title | GST/HST memorandum |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| 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. |
| Description | 19 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax Excise taxes |
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