| 000 | 00000nam 2200000za 4500 |
| 001 | 9.834341 |
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| 003 | CaOODSP |
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| 005 | 20221107150419 |
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| 007 | cr ||||||||||| |
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| 008 | 170328s2008 onc #o f000 0 eng d |
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| 040 | |aCaOODSP|beng |
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| 043 | |an-cn--- |
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| 086 | 1 |aRv3-1/3-3-1-2008E-PDF |
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| 245 | 10|aDrop shipments |h[electronic resource]. |
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| 260 | |a[Ottawa] : |bCanada Revenue Agency, |c2008. |
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| 300 | |a74 p. |
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| 490 | 1 |aGST/HST memoranda series |
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| 500 | |aIssued also in French under title: Livraisons directes. |
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| 500 | |aCaption title. |
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| 500 | |a"June 2008." |
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| 500 | |aChapter 3.3.1 of the GST/HST memoranda series. |
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| 520 | |a"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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| 692 | 07|2gccst|aGoods and services tax |
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| 692 | 07|2gccst|aHarmonized sales tax |
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| 710 | 2 |aCanada Revenue Agency. |
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| 775 | 08|tLivraisons directes |w(CaOODSP)9.834347 |
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| 830 | #0|aGST/HST memoranda series (Online)|w(CaOODSP)9.832238 |
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| 856 | 40|qPDF|s1.00 MB|uhttps://publications.gc.ca/collections/collection_2017/arc-cra/Rv3-1-3-3-1-2008-eng.pdf |
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