00000nam 2200000za 4500 9.834341 CaOODSP 20221107150419 cr ||||||||||| 170328s2008 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv3-1/3-3-1-2008E-PDF Drop shipments [electronic resource]. [Ottawa] : Canada Revenue Agency, 2008. 74 p. GST/HST memoranda series Issued also in French under title: Livraisons directes. Caption title. "June 2008." Chapter 3.3.1 of the GST/HST memoranda series. "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]. gccst Goods and services tax gccst Harmonized sales tax Canada Revenue Agency. Livraisons directes (CaOODSP)9.834347 GST/HST memoranda series (Online) (CaOODSP)9.832238 PDF 1.00 MB https://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-3-3-1-2008-eng.pdf