8 September 2017 Interpretation 180362

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Summaries

Summary Under

GST/HST exemption for supplies of goods before their release unavailable where sales agreement concluded before importation

NRCo, a registered non-resident corporation registered for the GST/HST, has (before any shipments described below occur) entered into a one-year...

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Summary Under

supply made when master sales agreement entered into

S. 144 provides that “a supply of goods that have been imported … but have not been released [by the CBSA] before the goods are delivered … ...

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