Section 3
Administrative Policy
28 July 2011 Headquarters Letter Case No. 109863
Although when goods were supplied outside Canada by way of lease or licence, Division III tax generally would apply to their first importation...
Paragraph 3(n)
Subparagraph 3(n)(i)
Clause 3(n)(i)(A)
Administrative Policy
27 February 2020 CBA Roundtable, Q.1
A commercial aircraft, which was owned by a non-registered, non-resident of Canada (the “Owner”) to a registered Canadian-resident corporation...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 213 | the transfer of non-resident ownership of an aircraft subjected the Canadian lessee to further GST the next time it imported the aircraft | 148 |