Section 260

Subsection 260(1) - Exports by a Charity or a Public Institution


Galcom International Inc. v. The Queen, docket 2000-612

A charity that purchased various components, assembled them into solar-powered, fixed-tuned radios, and exported the radios for use in connection with evangelical activities in third-world countries was not eligible for the rebate under s. 260(1) because the property that was supplied to it (radio components) was not the same property that was exported by it (radios).