Subsection 142(1) - General Rule — in Canada
Administrative Policy
P-193R "Supplies of Tangible Personal Property Otherwise than by Way of Sale"
P-078R "Meaning of the Phrase 'Delivered or Made Available in (or Outside) Canada to the Recipient
P-200R "Place of Supply of Intangible Personal Property and Real Property"
GST M 300-5 "Place of Supply"
General discussion.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 132 - Subsection 132(1) | 26 | |
| Tax Topics - Excise Tax Act - Section 132 - Subsection 132(3) | 37 |
Paragraph 142(1)(a)
Cases
Montecristo Jewellers Inc. v. Canada, 2020 FCA 12
Customers would purchase watches or jewellery at Vancouver stores of the appellant in order to take them as gifts on their regular trips to China....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 12 - Paragraph 12(a) | no zero-rating where no delivery to common carrier | 258 |
Escape Trailer Industries Ltd v. Canada (Attorney General), 2019 FC 31, aff'd 2020 FCA 54
When a B.C.-based company (the “applicant”) sold an RV to a U.S. customer, it could have avoided the requirement to charge HST on the sale...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Financial Administration Act - Section 23 - Subsection 23(2) | business continued to prosper after assessment, CRA oral contrary advice not substantiated and not unreasonable for CRA to apply literal over purposive ETA interpretation | 385 |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | jurisprudence has applied ETA literally | 176 |
See Also
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, aff'd 2020 FCA 12
Customers would purchase watches or jewellery at Vancouver stores of the appellant in order to take them as gifts on their regular trips to China....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 12 - Paragraph 12(a) | items were not “shipped” to China under a “contract of carriage” when they were handed directly to the customer on boarding the aircraft | 190 |
Jayco, Inc. v. The Queen, 2018 TCC 34
The appellant (Jayco – which was registered for GST/HST purposes) would arrange for a wholly-owned freight transportation company (“JET”) to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) - Paragraph 306.1(1)(a) | issue of multiple supplies not raised in Notice of Objection (or Notice of Appeal) | 155 |
| Tax Topics - General Concepts - Agency | statement in agreement that taxpayer was not an agent was not followed in practice | 142 |
Erris Promotions Ltd. v. Commissioner of Inland Revenue (2003), 6 ITLR 364 (NZ HC)
While the medium which carries software may be tangible property, the actual software itself is not. Because software is not tangible property, it...
ADV Ltd. v. Canada, [1997] G.S.T.C. 60 (TCC) (Informal Procedure), briefly aff'd [1998] G.S.T.C. 64 (FCA)
The two appellants, who were U.S.-resident GST registrants, sold goods under mail orders which had been solicited in Canada through bulk mail and...
Administrative Policy
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 | 44 | |
| Tax Topics - Excise Tax Act - Schedules - Schedule IX - Part II - Section 1 | place of legal delivery, e.g., under Incoterms, is referenced | 107 |
16 February 2005 Ruling Case No. 46992
A non-registrant who designed book covers and arranged for books, with the designed covers, to be printed by a printer and shipped directly to...
GST/HST Memorandum 3.3 "Place of Supply" April 2000
Meaning of the phrase "delivered or made available"..
7. For purposes of paragraphs 142(1)(a) and 142(2)(a) which deem supplies of tangible...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(b) | 285 | |
| Tax Topics - Excise Tax Act - Section 136.1 - Subsection 136.1(1) - Paragraph 136.1(1)(d) | 37 |
Articles
Rob Kreklewetz & Stuart Clark, "Incoterms® 2020 Changes Incoming!", Millar Kreklewetz Tax & Trade Bog, 21 November 2019
Incoterms changed effective 1 January 2020
The International Chamber of Commerce’s (“ICC”) Incoterms® are … critical to the application...
Brent F. Murray, "Incoterms 2010 Rules and Place of Delivery", Canadian GST Monitor, No. 274, July 2011, p.1.
Common law meaning of delivery
Under common law, delivery occurs when and where the goods are placed under the dominion and control of the person...
James J. White, Robert S. Summers, Uniform Commercial Code, 4th ed., Vol. 1 (West Publishing Co., 1995)
Place of Delivery under §2-308 and §2-504 of the UCC (pp. 128-129)
The contract of the parties may be wholly silent on the place for delivery....
Paragraph 142(1)(b)
Administrative Policy
25 May 2019 GST/HST Interpretation 185880 - Lease modification and renewal
An unregistered non-resident lessor leases equipment to a registered resident for use in the course of its commercial activities in Canada. At the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 136.1 - Subsection 136.1(1) - Paragraph 136.1(1)(d) | an amendment of a lease to extend its term would result in a new agreement for ss. 142(2)(b) and 136.1(1)(d) purposes | 265 |
10 September 2003 Headquarter Letter Case No. 39822
Where tangible personal property supplied by way of sale is shipped "CIP [name place in Canada] Incoterms 2000", the goods are delivered or made...
GST/HST Memorandum 3.3 "Place of Supply" April 2000
Terms of the agreement
16. The place where possession or use of the tangible personal property is given or made available can be determined based...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) | 274 | |
| Tax Topics - Excise Tax Act - Section 136.1 - Subsection 136.1(1) - Paragraph 136.1(1)(d) | 37 |
Paragraph 142(1)(c)
Administrative Policy
3 November 2023 GST/HST Ruling 245549 - and GST/HST INTERPRETATION - Print-on-Demand Sales
A Canadian resident enters into an agreement with ACo (apparently, a non-resident of Canada) under which, in consideration for royalty payments...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 8 - Paragraph 8(b) | application to sale of IPP to non-resident for royalties | 98 |
19 December 2023 GST/HST Interpretation 230511 - Non-resident vendor selling digital products or services
A non-resident, which is not currently registered for GST/HST purposes, supplies digital products or services though digital platforms and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | no guidance on whether hosting of advertising on non-resident website could be considered to be a service performed in part in Canada | 197 |
| Tax Topics - Excise Tax Act - Section 211.14 - Subsection 211.14(1) | supply to by a specified non-resident supplier to a specified Canadian recipient is made in Canada irrespective of s. 142 | 89 |
21 February 2023 GST/HST Ruling 217305 - Supplies of software and technical support services made with the help of non-resident […][Representatives]
ACo, a non-resident that is registered under Subdivision d of Division V and has no physical presence in Canada, appoints non-resident...
4 February 2012 Ruling Case No. 99181
A resident supplier agrees to supply an unregistered non-resident recipient with the non-exclusive use rights to information belonging to the...
18 May 2011 Headquarters Letter Case No. 123947
A resort developer supplies memberships that entitle a member to use certain real property at one or more resort locations located in Canada and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 8 | 128 |
15 October 2004 Ruling RITS 52698
In connection with rulings on the consequences of the seizure by creditors and resale by them of resort points, the Directorate noted that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 183 - Subsection 183(7) | 16 |
15 October 2004 Headquarter Letter RITS 52554
Where there is a supply of resort points (a form of intangible personal property) relating to real property situated in and outside Canada, it is...
19 December 2003 Headquarters Letter Case No. 45870
Charges for electrical capacity, if regarded as consideration for a supply separate from a supply of electricity, would represent consideration...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 24 |
30 March 2001 T.I. 13555
The supply to Canadian clients by a non-resident registrant of the right to access and use existing information or data stored in a website would...
Subparagraph 142(1)(c)(i)
See Also
Monsanto Canada Inc. v. Schmeiser, 2004 SCC 34, [2004] 1 S.C.R. 902
A canola farmer (“Schmeiser”), who did not purchase Roundup-tolerant canola (“Roundup-Ready Canola”) or obtain a licence to plant it, was...
Administrative Policy
12 July 2023 GST/HST Ruling 174441 - and GST/HST INTERPRETATION - Application of GST/HST on funds raised through crowdfunding
A Canadian company and registrant (“X”), engaged in a for-profit business, raises money to fund a project through a crowdfunding website (the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 11 | applicable specified province (regarding a non-zero-rated supply of IPP to a non-resident with unspecified address) was the one most proximate to the business office of the IPP supplier | 249 |
| Tax Topics - Excise Tax Act - Section 223 - Subsection 223(1) | factors relevant to determining whether GST inclusive or exclusive | 59 |
| Tax Topics - Excise Tax Act - Section 133 | s. 133 effectively deemed advance payments to be consideration for a taxable supply | 117 |
Subparagraph 142(1)(c)(ii)
Administrative Policy
23 March 2017 CBA Commodity Taxes Roundtable, Q.22
A supplier makes a supply to a non-registered non-resident recipient of intangible personal property (IPP) that may not be used in Canada and that...
Paragraph 142(1)(d)
Cases
Club Intrawest v. Canada, 2017 FCA 151
A Canadian and U.S. developer in the Intrawest group transferred individual “vacation homes (i.e., resort condos), which they had acquired in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | absence of direct agreement that expenses were incurred as agent | 254 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | service in relation to a cross-border vacation home portfolio split into two (GST-taxable and non-taxable) geographic components | 435 |
See Also
Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151
The members of the Appellant (which was a non-share Delaware corporation resident in Canada) included Canadian and U.S.-resident individuals who...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | annual fees charged by non-share corporation to its members were not reimbursements for expenses incurred by it as their agent | 377 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | payment of condo operating expenses was a service | 211 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | single supply of covering all time share operating costs | 172 |
| Tax Topics - Excise Tax Act - Section 168 - Subsection 168(1) | GST collectible based on invoicing times | 79 |
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) | objecting to quantum was sufficient particularity | 177 |
| Tax Topics - General Concepts - Ownership | beneficial owner did not transfer property risk | 183 |
| Tax Topics - General Concepts - Evidence | foreign law assumed the same | 101 |
Administrative Policy
8 March 2018 CBA Commodity Tax Roundtable, Q.20
Club Intrawest held that that although there was a single supply of services respecting real estate situated inside and outside Canada, the single...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | CRA not generally prepared to bifurcate supplies | 73 |
Paragraph 142(1)(g)
See Also
MELP Enterprises Ltd. v. The King, 2024 TCC 130
MELP was found to be performing its services to Canadian patients who underwent bariatric surgery at the surgical unit in Mexico of a Mexican...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 306 | an appeal of 12 assessments that is joined under Rule 25 retains its character as an appeal of 12 assessments | 194 |
| Tax Topics - General Concepts - Agency | agency implied on the basis of conduct/ acts of agent were those of principal | 173 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 5 | a Canadian agent’s services were not zero-rated since they were partly performed in Canada | 258 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service | services provided by Canadian agent on behalf of a Mexican hospital were not exempted under V‑II‑2 because they were performed in part out of its (non-hospital) Canadian facilities | 122 |
| Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) | Mexican hospital was carrying on business in Canada by reason of its Canadian agent’s activities | 288 |
Three-W Canada International Corporation v. The Queen, 2013 TCC 295 (Informal Procedure)
The appellant (“Three-W”), which carried on the business of recruiting foreign students abroad for private schools in Canada and the United...
Administrative Policy
19 December 2023 GST/HST Interpretation 230511 - Non-resident vendor selling digital products or services
A non-resident, which is not currently registered for GST/HST purposes, supplies digital products or services though digital platforms and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) | “may be used” means “allowed to be used” | 222 |
| Tax Topics - Excise Tax Act - Section 211.14 - Subsection 211.14(1) | supply to by a specified non-resident supplier to a specified Canadian recipient is made in Canada irrespective of s. 142 | 89 |
28 February 2019 CBA Roundtable, Q.8
A non-resident registered supplier (NR) of marketing and solicitation services (in the credit card processing line of business) contracts with a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 7 - Paragraph 7(f) | soliciting orders for Canadian customer of NR did not oust zero-rating | 117 |
5 February 2016 Interpretation 153241
A medical doctor residing in the U.S. who is registered for GST purposes would, at the request of insurance companies, interview and physically...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5 | pre-2013 medical evauations for insurers generally exempt | 274 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Qualifying Health Care Supply | medical evaluations for insurers now excluded | 294 |
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations - Section 13 - Subsection 13(1) | situs of medical evaluation for insurer based on its address rather than patient's | 79 |
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 27
S. 142.1 provides a "two out of three" rule for deeming a telecommunication service to be made in Canada - for example, in the case of a telephone...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142.1 - Paragraph 142.1(2)(b) | telecommunication service not within s. 142.1 is not made in Canada | 205 |
8 October 2004 Headquarter Letter RITS 53429
The supply of advertising space sold in the Canadian edition of a magazine would be considered to be a supply made in Canada as the magazines were...
31 October 2003 Interpretation Case No. 46235
A non-resident registrant ("ForCo") is engaged in the publication and sale of various magazine which are sold both by subscription and on...
31 October 2003 Interpretation Case No. 41478
Advertising messages provided by a non-resident appeared in a magazine that was distributed in part in Canada. Accordingly, the advertising...
Technical Information Bulletin B-090 "GST/HST and Electronic Commerce" July 2002
Although traditionally, the place of performance has referred to where the person who is performing the service is physically present, where...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service | distinction between supplies of IPP and services | 199 |
Subsection 142(2)
Paragraph 142(2)(a)
See Also
Daville Transport Inc. v. The Queen, 2021 TCC 47
The taxpayer, which used its trucks, and independent contractors as drivers (a.k.a., contract truckers), to transport freight in Canada and the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part VII - Section 1 - Subsection 1(1) - Freight Transportation Service | fuel supplies and maintenance services made to truckers were not part of the zero-rated “freight transportation service” made by them | 190 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(2) - Paragraph 142(2)(g) | apportionment of trans-border supplies of maintenance services | 213 |
Administrative Policy
8 March 2018 CBA Commodity Tax Roundtable, Q.9
Company B, a registered resident, agreed to sell tangible personal property (the “Property”) to Company C, an unregistered non-resident, using...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 1 | no zero-rating of sale to Cdn purchaser who provided physical delivery of goods in Canada to NR ultimate purchaser | 169 |
Paragraph 142(2)(g)
See Also
Daville Transport Inc. v. The Queen, 2021 TCC 47
The taxpayer (DTI) used its trucks, and independent contractors as drivers (to whom it paid a per-trip fee), to transport freight in Canada and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part VII - Section 1 - Subsection 1(1) - Freight Transportation Service | fuel supplies and maintenance services made to truckers were not part of the zero-rated “freight transportation service” made by them | 190 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(2) - Paragraph 142(2)(a) | trucking company was considered to make an immediate on-supply of fuel to truckers in the country where it acquired fuel at service stations | 427 |