Words and Phrases - "import"
Flavell v. Deputy Minister of National Revenue for Customs and Excise (1996), 137 DLR (4th) 45 (FCTD)
Summary Under
Tax Topics - Excise Tax Act - Section 212The Canadian owner of a houseboat that was normally kept in a marina near Kingston, Ontario and had a new engine installed in the United States as...
Words and Phrases
import