Subsection 179(1) - Delivery to Consignee of a Non-Resident
Paragraph 179(1)(b)
Administrative Policy
27 February 2020 CBA Roundtable, Q.4
What factors should be considered in determining whether a registrant “causes physical possession of the particular property to be...
Paragraph 179(1)(d)
Administrative Policy
27 February 2020 CBA Roundtable, Q.3
A non-resident that does not carry on business in Canada acquired tangible personal property (“TPP”) from a registered supplier in Canada, who...
GST/HST Memorandum 3.3.1 "Drop Shipments" June 2008
Description of a drop shipment
4. ... Generally, for GST/HST purposes, a drop shipment of goods occurs where a registrant makes a supply to an...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 179 - Subsection 179(2) | 180 | |
| Tax Topics - Excise Tax Act - Section 217 - Imported Taxable Supply - Paragraph (b) | 249 |
Subsection 179(2) - Exception Where Delivery to Registrant Consignee of a Non-Resident
Administrative Policy
21 October 2004 Headquarter Letter RITS 38435
Where a registrant imports tangible personal property of an unregistered non-resident for the purpose of providing storage services to the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(2) | 33 |
GST/HST Memorandum 3.3.1 "Drop Shipments" June 2008
Consequences of application of s. 179(2)
23 ....The consignee who issues the drop-shipment certificate to the registrant acknowledges its...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 179 - Subsection 179(1) - Paragraph 179(1)(d) | 188 | |
| Tax Topics - Excise Tax Act - Section 217 - Imported Taxable Supply - Paragraph (b) | 249 |
94 CPTJ - Q. 2
Where an unregistered non-resident company (A) agrees with a registered Canadian company (B) to install goods manufactured outside Canada by A and...
Articles
Robert G. Kreklewetz, Stuart Clark, "Drop Shipments: Tips, Traps, and Terrors", Tax for the Owner-Manager, Vol. 23, No. 4, October 2023, p. 10
The basic policy of the drop-shipment rules (p. 10)
- The drop-shipment rule in ETA s. 179 addresses inter alia the situation where an unregistered...
Subsection 179(4) - Retention of Possession
Administrative Policy
27 February 2020 CBA Roundtable, Q.19
Regarding a registered, resident person who imports goods that are owned by a non-registered, non-resident for the purpose of storing...
Subsection 179(9)
Administrative Policy
27 February 2020 CBA Roundtable, Q.24
Example 1 in Policy Statement P-051R2 indicates that a non-resident lessor (with a leasing business outside Canada) is considered to be carrying...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) | non-resident lessor of equipment delivered in Canada is carrying on business in Canada even if the leased equipment is immediately exported | 178 |