00000nam 2200000za 4500 9.834275 CaOODSP 20221107150410 cr ||||||||||| 170327s1999 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/2-3-1999E-PDF Voluntary registration [electronic resource]. [Ottawa] : Revenue Canada, 1999. [4] p. GST/HST memoranda series Issued also in French under title: Inscription au choix. Caption title. "May 1999." Chapter 2.3 of the GST/HST memoranda series. "This memorandum replaces GST/HST Memorandum 2.3, Voluntary Registration, dated June 1995. Significant changes have been side-barred. This memorandum identifies those persons who, while not required to register for the Goods and Services Tax (GST)/Harmonized Sales Tax (HST), are eligible to apply under the Excise Tax Act (the Act) for voluntary registration. It also explains why it may be an advantage to choose this option and briefly outlines the responsibilities of registrants"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Inscription au choix (CaOODSP)9.834277 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 122 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-2-3-1999-eng.pdf