Subsection 220.07(1)
Administrative Policy
23 March 2017 CBA Commodity Taxes Roundtable, Q.15
An Ontario private vocational college is the lessee of equipment from a non-registered non-resident which it imported itself, thereby resulting in...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 103 |
| 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 | 228 |
Section 220.07(2)
Administrative Policy
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
Relief re commercial importation applies to public service body
35. ...
Example 2 – Goods imported into Canada
In a claim period, a registrant...