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| 01604nam 2200301za 4500 |
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| 001 | 9.834281 |
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| 003 | CaOODSP |
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| 005 | 20221107150411 |
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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 |aRv3-1/2-5-1999E-PDF |
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| 245 | 10|aNon-resident 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 des non-résidents. |
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| 500 | |aCaption title. |
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| 500 | |a"May 1999." |
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| 500 | |aChapter 2.5 of the GST/HST memoranda series. |
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| 520 | |a"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]. |
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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 des non-résidents |w(CaOODSP)9.834280 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s140 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-2-5-1999-eng.pdf |
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