Subsection 143(1) - Supply by Non-Resident
Administrative Policy
"GST/HST In Electronic Commerce", CCRA Discussion Paper, November 2001.
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| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 7 | 0 |
GST M 300-5 "Place of Supply" under "Supply Made by a Non-Resident"
A non-resident person who gives seminars in Canada and charges a fee directly to each participant is required to collect an account for GST.
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 143 - Subsection 143(2) | 43 |
GST M 200-1-1 "Carrying on Business in Canada"
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| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | 0 |
Policy Statement P-051R2 "Carrying on Business in Canada" 29 April 2005
In leasing transactions, the most important factors generally are where the lessor acquires the property and it is delivered to the...
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| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) | 447 |
Subsection 143(2)
Administrative Policy
GST M 300-5 "Place of Supply" under "Supply Made by a Non-Resident"
The combined effect of ss.143(2) and 240(4) is to ensure that imports are placed on an equal footing with domestic goods. For example, foreign...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) | 24 |