An Ontario private vocational college is the lessee of equipment from a non-registered non-resident which it imported itself, thereby resulting in...
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|Tax Topics - Excise Tax Act - Section 136.1 - Subsection 136.1(1.1)||s. 220.06 engaged when lessee exercises purchase option on equipment leased and imported form non-resident lessor||94|
|Tax Topics - Excise Tax Act - Section 220.06 - Subsection 220.06(1)||lessee engaged in HST-exempt activities can be subject to double HST on equipment which it imports then subsequently purchases from the non-resident lessor||212|
Relief re commercial importation applies to public service body
Example 2 – Goods imported into Canada
In a claim period, a registrant...