Subsection 178.8(2)
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 16. ("Constructive Importer Rules – Section 178.8")
A resident registered corporation (Corporation A) entered into an agreement with a resident registered corporation (Supplier) for the purchase of...
P-125 "Input Tax Credit Entitlement for Tax on Imported Goods".
Subsection 178.8(2) of the Act reflects the fact that it is the constructive importer's activities for which the imported goods are immediately...
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|---|---|---|
| Tax Topics - Excise Tax Act - Section 178.8 - Subsection 178.8(4) | 255 |
Subsection 178.8(3)
Administrative Policy
5 November 2012 Interpretation Case No. 145581R, amendment to
///?p=13448">145585: In the course of a general discussion respecting the importing of a U.S. based utility aircraft into Canada by a Canadian...
Subsection 178.8(4)
Administrative Policy
P-125 "Input Tax Credit Entitlement for Tax on Imported Goods".
The registrant and the supplier may enter into the agreement at any time. If the agreement is entered into after the supply and importation of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 178.8 - Subsection 178.8(2) | 206 |
Subsection 178.8(5)
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 24.
Supplier enters into an agreement to supply the "Goods" to the Customer on terms "DDU [Canada] INCOTERMS 2010" (Supply A). Supplier orders the...