GST/HST Memo 4.5.2 Exports - Tangible Personal Property

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.

This memo is available on the CRA website at http://www.cra-arc.gc.ca/E/pub/gm/4-5-2/4-5-2-e.html.