Subsection 220.05(1)
See Also
Beaulieu c. Agence du revenu du Québec, 2016 QCCQ 12015
The taxpayer, a resident of Québec, purchased a used boat and engine from an Ontario resident, who had purchased the property from a resident of...
Administrative Policy
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
Goods brought into higher rate province
45. ...
Example 6 – Property brought into a participating province from another participating province