Section 143

Subsection 143(1) - Supply by Non-Resident

Administrative Policy

"GST/HST In Electronic Commerce", CCRA Discussion Paper, November 2001.

GST M 300-5 "Place of Supply" under "Supply Made by a Non-Resident"

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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"

Policy Statement P-051R2 "Carrying on Business in Canada" 29 April 2005

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Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) 203

Subsection 143(2)

Administrative Policy

GST M 300-5 "Place of Supply" under "Supply Made by a Non-Resident"

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Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) 24