Search - 赤峰 二中 初中学区划分 2002

GST/HST and Electronic Commerce From: Canada Revenue Agency GST/HST Technical Information Bulletin B-090 July 2002 This Bulletin does not replace the law found in the Excise Tax Act and its Regulations. ... For example, a server at a particular location in Canada could constitute a permanent establishment of a non-resident person (refer to the discussion in " Non-Resident Registration "), and the person would be required to register for GST/HST purposes if the person makes taxable supplies in Canada through that permanent establishment (unless the person is a small supplier). ...