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:
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Publication information
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
  • Rv3-1/3-3-1-2008E-PDF
Subject terms Goods and services tax
Harmonized sales tax
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