Non-resident registration . : Rv3-1/2-5-1999E-PDF
"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].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.834281&sl=1
| Ministère/Organisme | Canada. Revenue Canada. |
|---|---|
| Titre | Non-resident registration . |
| Titre de la série | GST/HST memoranda series |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Inscription des non-résidents. Caption title. "May 1999." Chapter 2.5 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Revenue Canada, 1999. |
| Description | [4] p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |