GST/HST Info Sheet: Documentary Evidence when Making Tax-Relieved Sales to Indians and Indian Bands over the Telephone, Internet or Other Electronic Means [Canada Revenue Agency, CRA]

Canada Revenue Agency (CRA)
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This document describes what documentary evidence is required when making tax-relieved (exempt) sales to Aboriginal individuals or band by way of telephone, internet or other electronic means. It describes the required documentation and process and also gives examples.