Words and Phrases - "delivery"
Montecristo Jewellers Inc. v. Canada, 2020 FCA 12
“delivery” for ETA purposes had its meaning under the Sale of Goods Act
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....
Words and Phrases
delivery| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 12 - Paragraph 12(a) | no zero-rating where no delivery to common carrier | 258 |
Montecristo Jewellers Inc. v. The Queen, 2019 TCC 31, aff'd 2020 FCA 12
delivery in Canada as full voluntary transfer of possession there
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....
Words and Phrases
delivery| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 | 190 |
Jayco, Inc. v. The Queen, 2018 TCC 34
under the UCC goods were delivered by a U.S. manufacturer outside Canada/”symbolical” delivery can occur under a bill of lading
The appellant (Jayco – which was registered for GST/HST purposes) would arrange for a wholly-owned freight transportation company (“JET”) to...
Words and Phrases
delivery| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) - Paragraph 306.1(1)(a) | issue of multiple supplies not raised in Notice of Objection (or Notice of Appeal) | 155 |
| Tax Topics - General Concepts - Agency | statement in agreement that taxpayer was not an agent was not followed in practice | 142 |