Words and Phrases - "contract of carriage"
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31
Summary UnderTax 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
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|Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a)||delivery in Canada as full voluntary transfer of possession there||318|