Drugs and biologicals . : Rv3-1/4-1-2000E-PDF
"This memorandum in Chapter 4, Zero-Rated Supplies, supersedes Memorandum 4.1, Prescription Drugs and Biologicals, issued in January 1995. Due to the number of revisions, the changes have not been side-barred. This memorandum explains the tax status of drugs and biologicals as they relate to the Goods and Services Tax /Harmonized Sales Tax (GST/HST) provisions of the Excise Tax Act (the Act)"--p. 1.
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.834437&sl=1
| Ministère/Organisme | Canada. Canada Customs and Revenue Agency. |
|---|---|
| Titre | Drugs and biologicals . |
| 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: Médicaments et substances biologiques. Caption title. "June 2000." Chapter 4.1 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Canada Customs and Revenue Agency, 2000. |
| Description | 5 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |