Administrative Policy
8 September 2017 Interpretation 180362
NRCo, a registered non-resident corporation registered for the GST/HST, has (before any shipments described below occur) entered into a one-year...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 133 | supply made when master sales agreement entered into | 264 |
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 33
Respecting the situation where goods are delivered or made available, in accordance with Incoterms, after the goods are imported but before...
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 32
Under the "PARS" program, the goods are "reviewed" in transit but the goods cannot be released until their arrival as the CBSA has to decide...
Articles
Brent F. Murray, "Drop Shipments and Imports: Potential Pitfalls", Canadian GST Monitor, No. 287, August 2012, p. 1
"CRA is of the view that section 144 applies only if goods have been imported before there is an agreement to supply the goods." States (p. 5)...