00000nam 2200000za 4500 9.834281 CaOODSP 20221107150411 cr ||||||||||| 170327s1999 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/2-5-1999E-PDF Non-resident registration [electronic resource]. [Ottawa] : Revenue Canada, 1999. [4] p. GST/HST memoranda series Issued also in French under title: Inscription des non-résidents. Caption title. "May 1999." Chapter 2.5 of the GST/HST memoranda series. "This memorandum replaces GST/HST Memorandum 2.5, Non-Resident Registration, dated June 1995. Significant changes have been side-barred. This memorandum outlines which non-resident persons must register for purposes of the Goods and Services Tax (GST)/Harmonized Sales Tax (HST). It explains the terms "business" and "carrying on business in Canada" as well as other factors that must be taken into consideration when deciding if a non-resident must register for purposes of the GST/HST. All references to dollar values are in Canadian currency"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax Canada. Revenue Canada. Inscription des non-résidents (CaOODSP)9.834280 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 140 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-2-5-1999-eng.pdf