GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014

Common carrier

19. A "common carrier" is not defined in the Act but generally refers to a person engaged in the business of transporting property...

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Example 8

A manufacturer in Canada charges its customers for moulds required in manufacturing a specific product. The moulds remain in Canada but...

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62. Continuous transmission commodities situated in Canada are frequently exchanged for similar commodities situated outside Canada. For example,...

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69. If the recipient subsequently neither exports the commodity as described in paragraph 15.2(a), nor supplies it as described in paragraph...

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Overview of requirements

3. A supply of tangible personal property (other than an excisable good) made by a person to a recipient (other than a...

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Emergency

38. The term "emergency" is not defined in the Act but generally refers to an unforeseen event or combination of events that calls for...

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Example 3

An unregistered non-resident airline is supplied with meals for consumption on board, and parts used to operate the aircraft while the...

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58. When natural gas liquids are recovered from natural gas at a straddle plant, a certain amount of make-up gas is often added to the residue...

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64. Where the registrant who acquires the continuous transmission commodity from the first buyer is not acquiring the commodity for consumption,...

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74. A registrant who receives a zero-rated supply of a continuous transmission commodity that is not subsequently exported or supplied, as...

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