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].

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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

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Note Issued also in French under title: Livraisons directes. Caption title. "June 2008." Chapter 3.3.1 of the GST/HST memoranda series.
Date 2008.
Number of Pages 74 p.
Catalogue Number
  • Rv3-1/3-3-1-2008E-PDF
Subject Terms Goods and services tax, Harmonized sales tax