Words and Phrases - "interlining"
20 June 2024 GST/HST Ruling 247341 - Delivery services provided through […][the Platform]
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...
Locations of other summaries | Wordcount | |
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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 |