Drop shipments .: Rv3-1/3-3-1-2008E-PDF
"This memorandum replaces the version dated February 2001. This memorandum explains the “drop-shipment” rules under the Excise Tax Act governing transactions involving the transfer of goods by a registrant in Canada to another person in Canada on behalf of an unregistered non-resident for purposes of the GST/HST. It also explains the mechanism of the flow-through of input tax credits for the tax paid by an unregistered non-resident on the importation of goods by the non-resident, and the non-resident rebate for installation services supplied in Canada to a non-resident"--p. [1].
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.834341&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Drop shipments . |
| Series title | GST/HST memoranda series |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | Issued also in French under title: Livraisons directes. Caption title. "June 2008." Chapter 3.3.1 of the GST/HST memoranda series. |
| Publishing information | [Ottawa] : Canada Revenue Agency, 2008. |
| Description | 74 p. |
| Catalogue number |
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| Subject terms | Goods and services tax Harmonized sales tax |
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