Section 136.1

Subsection 136.1(1)

Administrative Policy

28 February 2002 CBA Roundtable, Q.58

Tangible personal property located in Canada is acquired by a non-resident for lease to a resident with rentals payable on a monthly basis. Does...

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Paragraph 136.1(1)(d)

Administrative Policy

25 May 2019 GST/HST Interpretation 185880 - Lease modification and renewal

An unregistered non-resident lessor (“Lessor”) leases equipment to a registered resident for use in the course of its commercial activities in...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(b) place of supply established by equipment situs at lease commencement until its amendment 315

GST/HST Memorandum 3.3 "Place of Supply" April 2000

Situs of supply of leased property determined by place of legal delivery

19. ... T]he deterination would generally be based on where legal...

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Subsection 136.1(1.1)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.15

An Ontario private vocational college is the lessee of equipment from a non-registered non-resident which it imported itself, thereby resulting...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 220.07 - Subsection 220.07(1) double HST where equipment imported by lessee in then purchased by it 93
Tax Topics - Excise Tax Act - Section 220.06 - Subsection 220.06(1) lessee engaged in HST-exempt activities can be subject to double HST on equipment which it imports then subsequently purchases from the non-resident lessor 212

June 2012 Draft GST/HST Technical Information Bulletin B-103

For GST/HST purposes, a recipient of a supply by way of lease, licence or similar arrangement of tangible personal property that exercises an...

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Subsection 136.1(2)

Administrative Policy

30 August 2018 Ruling 185770

A non-resident insurer which otherwise was only making exempt (insurance policy) supplies in Canada was found to have been required to register...

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Other locations for this summary
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) entering into an agreement to pool administrative support services triggered an obligation to register