Words and Phrases - "delivery"

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Montecristo Jewellers Inc. v. Canada, 2020 FCA 12

“delivery” for ETA purposes had its meaning under the Sale of Goods Act

Customers would purchase watches or jewellery at Vancouver stores of the appellant in order to take them as gifts on their regular trips to China....

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Words and Phrases
delivery
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 12 - Paragraph 12(a) no zero-rating where no delivery to common carrier 258

Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, aff'd 2020 FCA 12

delivery in Canada as full voluntary transfer of possession there

Customers would purchase watches or jewellery at Vancouver stores of the appellant in order to take them as gifts on their regular trips to China....

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Words and Phrases
delivery
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 12 - Paragraph 12(a) items were not “shipped” to China under a “contract of carriage” when they were handed directly to the customer on boarding the aircraft 190

Jayco, Inc. v. The Queen, 2018 TCC 34

under the UCC goods were delivered by a U.S. manufacturer outside Canada/”symbolical” delivery can occur under a bill of lading

The appellant (Jayco – which was registered for GST/HST purposes) would arrange for a wholly-owned freight transportation company (“JET”) to...

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Words and Phrases
delivery
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) - Paragraph 306.1(1)(a) issue of multiple supplies not raised in Notice of Objection (or Notice of Appeal) 155
Tax Topics - General Concepts - Agency statement in agreement that taxpayer was not an agent was not followed in practice 142