| 000 | 00000nam 2200000za 4500 |
| 001 | 9.834445 |
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| 003 | CaOODSP |
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| 005 | 20221107150433 |
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| 007 | cr ||||||||||| |
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| 008 | 170329s2007 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 |aRv3-1/4-3-2007E-PDF |
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| 245 | 10|aBasic groceries |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2007. |
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| 300 | |a36 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Produits alimentaires de base. |
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| 500 | |aCaption title. |
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| 500 | |a"January 2007." |
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| 500 | |aChapter 4.3 of the GST/HST memoranda series. |
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| 520 | |a"This memorandum replaces GST/HST Memorandum 4.3, Basic Groceries, dated November 1997. Due to the number of revisions, the changes have not been side-barred. This memorandum provides detailed information on zero-rated basic grocery products as they relate to the goods and services tax/harmonized sales tax (GST/HST) provisions of the Excise Tax Act (the Act)"--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 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tProduits alimentaires de base |w(CaOODSP)9.834448 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s447 KB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-4-3-2007-eng.pdf |
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