Section 180

Administrative Policy

P-125 "Input Tax Credit Entitlement for Tax on Imported Goods" 1 June 2007

Example No. 13

A registered non-resident wholesaler agrees to purchase goods from a non-registrant non-resident manufacturer and then agrees to...

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16 August 1994 Headquarter Letter

In a situation where an unregistered non-resident was listed as the importer of record, and it supplied goods to a registrant who wishes to obtain...

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