Agriculture and fishing . : Rv3-1/4-4-2007E-PDF
"This Memorandum 4.4 of Chapter 4, Zero-Rated Supplies, supersedes Memorandum 4.4, Agriculture and Fishing, issued in September 1998 and revised August 14, 2000. It also incorporates the information from and supersedes Policy Statement P-235, Meaning of “Fertilizer”. This memorandum provides detailed information on the tax status of agricultural and fishing supplies 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=9.834450&sl=1
| Ministère/Organisme | Canada. Canada Customs and Revenue Agency. |
|---|---|
| Titre | Agriculture and fishing . |
| 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: Agriculture et pêche. Caption title. "July 2007." Chapter 4.4 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Canada Customs and Revenue Agency, 2007. |
| Description | 21 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |