Section 180

Table of Contents

Section 180 - Receipt of Property From Non-Resident
Cases(1)
Administrative Policy(2)

Cases

Encore Cellular Inc. v. The King, 2024 TCC 35

The taxpayer claimed that it was entitled to input tax credits (ITCs) pursuant to s. 180 respecting cellphone and other goods which it had...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 178.8 - Subsection 178.8(2) a Canadian buyer could not generate ITCs under ETA s. 178.8 on goods bought from non-residents without showing they had borne GST 226

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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