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. .
|Department/Agency||Canada Revenue Agency.|
|Series Title||GST/HST memoranda series|
|Publication Type||Series - View Master Record|
|Other Language Editions||[French]|
|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.|
|Number of Pages||74 p.|
|Subject Terms||Goods and services tax, Harmonized sales tax|
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