Goods and Services Tax (“GST”) and Harmonized Sales Tax (“HST”) apply to the sale of goods made in Canada. A good is deemed to be sold in Canada where the goods are delivered to or made available to customer(s) in Canada. The Excise Tax Act, which governs GST/HST, does not define the terms “delivered” or “made available”. As such, the law related to the sale of goods, including Incoterms®, is used to interpret these terms by top Canadian tax lawyers and CRA.
Source: goodservicetax.com
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