28 February 2019 CBA Roundtable, Q.8

Policy Tabs

Summaries

Summary Under

soliciting orders for Canadian customer of NR did not oust zero-rating

A registered non-resident (NR) does not itself have any presence in Canada but uses a resident (sub)contractor (RC) to provide marketing and...

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Summary Under

registered non-resident marketer using services of a Canadian subcontractor was thereby making supplies in Canada

A non-resident registered supplier (NR) of marketing and solicitation services (in the credit card processing line of business) contracts with a...

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