Administrative Policy
27 February 2020 CBA Roundtable, Q.1
A commercial aircraft, which was owned by a non-registered, non-resident was leased to a registered Canadian-resident corporation (the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Non-Taxable Imported Goods (GST/HST) Regulations - Section 3 - Paragraph 3(n) - Subparagraph 3(n)(i) - Clause 3(n)(i)(A) | prior delivery of aircraft by lease outside Canada (a tax-relieved supply) by virtue of a novation caused its subsequent importation to be taxable | 460 |