Words and Phrases - "shipped"

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

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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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