Section 142

Subsection 142(1)

Administrative Policy

10 September 2003 Headquarter Letter Case No. 39822

Where tangible personal property supplied by way of sale is shipped "CIP [name place in Canada] Incoterms 2000", the goods are delivered or made available to the recipient of the supply at the place where they are delivered by the seller to the carrier nominated by him to bring the goods to the named destination or, if there are a number of carriers, to the first carrier.