Words and Phrases - "carrier"

a
86
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
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s
90
t
46
u
15
v
9
w
23
y
2

20 June 2024 GST/HST Ruling 247341 - Delivery services provided through […][the Platform]

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part VII - Section 11
delivery services supplied to a platform, which had contractual responsibility for the delivery to the purchasing consumer, were zero-rated

The platform, through which consumers agree to make purchases of goods from merchants, makes deliveries of the purchased goods pursuant to a...

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Words and Phrases
interlining carrier
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Carrier carrier need only assume liability as a supplier of a freight transportation service, rather than provide the service 117

Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, aff'd 2020 FCA 12

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 12 - Paragraph 12(a)
items were not “shipped” to China under a “contract of carriage” when they were handed directly to the customer on boarding the aircraft

Customers would purchase watches or jewellery at Vancouver stores of the appellant in order to take them as gifts on their regular trips to China....

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Words and Phrases
shipped contract of carriage carrier
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a) delivery in Canada as full voluntary transfer of possession there 328