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| 01520cam 2200301za 4500 |
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| 001 | 9.834275 |
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| 003 | CaOODSP |
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| 005 | 20221107150410 |
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| 007 | cr ||||||||||| |
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| 008 | 170327s1999 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 |aRv3-1/2-3-1999E-PDF |
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| 245 | 10|aVoluntary registration |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bRevenue Canada, |c1999. |
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| 300 | |a[4] p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Inscription au choix. |
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| 500 | |aCaption title. |
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| 500 | |a"May 1999." |
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| 500 | |aChapter 2.3 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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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| 710 | 1 |aCanada.|bRevenue Canada. |
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| 775 | 08|tInscription au choix |w(CaOODSP)9.834277 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s122 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-2-3-1999-eng.pdf |
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