GST/HST Memorandum 3.3 "Place of Supply" April 2000

Meaning of the phrase "delivered or made available"..

7. For purposes of paragraphs 142(1)(a) and 142(2)(a) which deem supplies of tangible...

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Terms of the agreement

16. The place where possession or use of the tangible personal property is given or made available can be determined based...

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Situs of supply of leased property determined by place of legal delivery

19. ... T]he deterination would generally be based on where legal...

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