16 March 2018 Ruling 158124

Policy Tabs

Summaries

Summary Under

USco’s use of a Canadian affiliate for substantial marketing support for web-delivered services did not constitute carrying on business in Canada

USco, which is not a registrant, supplies information services to businesses and individuals. A small portion of its...

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Summary Under

zero-rating of marketing assistance provided by Canco to U.S. affiliate

As a small part of its business, a U.S. resident who is not registered for GST/HST purposes (“USco”) supplies information services to Canadian...

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Summary Under

USco not carrying on business in Canada by virtue of extensive marketing assistance (without client contact) work provided by Canadian affiliate

As a small part of its business, a U.S. resident who is not registered for GST/HST purposes (“USco”) supplies information services to Canadian...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.