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].
Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.834341&sl=1
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Drop shipments . |
| Titre de la série | GST/HST memoranda series |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | Issued also in French under title: Livraisons directes. Caption title. "June 2008." Chapter 3.3.1 of the GST/HST memoranda series. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2008. |
| Description | 74 p. |
| Numéro de catalogue |
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| Descripteurs | Goods and services tax Harmonized sales tax |