00000nam 2200000za 4500 9.835526 CaOODSP 20221107150702 cr ||||||||||| 170420s2014 onc o f000 0 eng d CaOODSP eng n-cn--- Rv3-2/4-5-2-2014E-PDF Exports - tangible personal property [electronic resource]. [Ottawa] : Canada Revenue Agency, 2014. 19 p. GST/HST memorandum Issued also in French under title: Exportations – biens meubles corporels. Caption title. "August 2014." "This version replaces the one dated November 1997." Chapter 4.5.2 of the GST/HST memoranda series. "This memorandum provides information about supplies of tangible personal property that are listed in Part V of Schedule VI to the Excise Tax Act as zero-rated exports for GST/HST purposes. Information about supplies of services and intangible personal property is provided in GST/HST Memorandum 4.5.3, Exports - Services and Intellectual Property. Information about the criteria for determining the residence status of recipients to whom supplies are made in order to determine whether those supplies may be zero-rated as exports is provided in GST/HST Memorandum 4.5.1, Exports - Determining Residence Status"--p. [1]. gccst Goods and services tax gccst Harmonized sales tax gccst Excise taxes Canada Revenue Agency. Exportations – biens meubles corporels (CaOODSP)9.835530 GST/HST memorandum. (CaOODSP)9.832266 PDF 145 KB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-2-4-5-2-2014-eng.pdf