GST/HST Memorandum 3.3.1 "Drop Shipments" June 2008

Consequences of application of s. 179(2)

23 ....The consignee who issues the drop-shipment certificate to the registrant acknowledges its...

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Description of a drop shipment

4. ... Generally, for GST/HST purposes, a drop shipment of goods occurs where a registrant makes a supply to an...

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Requirement to self-assess if consignee did not accquire exclusively in commercial activity

31. Deeming the consignee to be a recipient of an...

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