Part I
Section 4
Administrative Policy
GST/HST Memorandum 3-3-5-1 “Place of Supply in a Province Specific Rules for Intangible Personal Property” January 2025
Determination of ordinary location by agreement
17. The place of supply rules for intangible personal property that relate to tangible personal...
Part II
Section 1
Administrative Policy
GST/HST Memorandum 3-3-3, Place of Supply in a Province – Tangible Personal Property, August 2024
Where Manitoba supplier personally delivers good to consignee in Ontario, who sells the goods to Quebec purchaser and has it couriered there,...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule IX - Part II - Section 3 | 238 |
14 March 2019 Interpretation 152843
The Supplier, a GST/HST registrant and a provider of total document management and marketing solutions. Has a Product A business which, pursuant...
13 June 2011 Headquarters Letter Case No. 133042
In finding that a supply of goods shipped by a non-resident supplier to a GST/HST registrant at an address in a participating province was a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 8 | 46 | |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) | Incoterm delivery terms | 113 |
Section 2
Administrative Policy
21 June 2012 Ruling 130623
Company A purchase products from manufacturers and supplies an ownership interest in the products by way of sale or lease to recipients. CRA...
Section 3
See Also
Techtronic Industries Canada Inc. v. Agence du revenu du Québec, 2014 QCCQ 7394
The plaintiff ("Techtronic"), which was registered for QST purposes, sold power handtools to Quebec customers pursuant to sales agreements ("Sales...
Administrative Policy
GST/HST Memorandum 3-3-3, Place of Supply in a Province – Tangible Personal Property, August 2024
Where Manitoba purchaser itself retains the common carrier and PEI vendor merely contacts the carrier when ready, the place of supply is that of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule IX - Part II - Section 1 | 330 |
CBA National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 25
CRA noted that s. 1 rather than s. 3 applied where the Ontario customer rather than the Quebec vendor arranged for the common carrier to ship the...
Part VI
Section 4.1
Administrative Policy
GST/HST Memorandum 28-3 [28.3] Passenger Transportation Services July 2019
Assimilation to same place of supply of cancellation of ticket (para. 70)
Example 18
A supply of a passenger transportation service from Gander,...