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Get Revenu Canada Drop Shipment Certificate

For the purposes of the GST/HST otherwise than for export or to another person who is registered for purposes of the GST/HST who does not provide to the Consignee a drop-shipment certificate under subsection 179 2 of the Excise Tax Act the Consignee will be required to account for the GST/HST on the fair market value of the Property at that time. 3. 3. 1 Drop Shipments continued Appendix A DROP-SHIPMENT CERTIFICATE under subsection 179 2 of the Excise Tax Act To Name of Supplier Name of Consignee the Consignee I the authorized officer/agent of the Consignee / the Consignee if an individual hereby certify and acknowledge on behalf of the Consignee if agent or officer of a corporation as follows detail to identify specific shipment of tangible personal property the Property ordered from you by name of unregistered non-resident OR b During the period from to the Consignee has or will receive physical possession of describe tangible personal property in sufficient detail to identify specific shipment of tangible personal property the Property ordered from you by unregistered non-residents. defined in the Excise Tax Act in respect of the Property or for consumption use or supply in the course of its commercial activities. the cost of the vehicle exceeds the vehicle s capital cost for income tax purposes the Consignee is required to selfassess the GST/HST under Division IV of the Excise Tax Act. DATE Signature of individual who is Consignee or officer of Consignee GST/HST Business. No NOTE Part 1 a is for use in the case of one or more deliveries relating to orders by the same unregistered nonresident. Part 1 b is for more general use in the case of shipments over a specified period time of tangible personal property of a particular description or class - not necessarily restricted to orders placed by the same unregistered non-resident. GST/HST Memoranda Series Chapter 3 Tax on Supplies Memorandum 3. 3. 1 February 2001 page A - 1 ME-03-03-01-0101-E. the cost of the vehicle exceeds the vehicle s capital cost for income tax purposes the Consignee is required to selfassess the GST/HST under Division IV of the Excise Tax Act. DATE Signature of individual who is Consignee or officer of Consignee GST/HST Business. No NOTE Part 1 a is for use in the case of one or more deliveries relating to orders by the same unregistered nonresident. DATE Signature of individual who is Consignee or officer of Consignee GST/HST Business. No NOTE Part 1 a is for use in the case of one or more deliveries relating to orders by the same unregistered nonresident. Part 1 b is for more general use in the case of shipments over a specified period time of tangible personal property of a particular description or class - not necessarily restricted to orders placed by the same unregistered non-resident. Part 1 b is for more general use in the case of shipments over a specified period time of tangible personal property of a particular description or class - not necessarily restricted to orders placed by the same unregistered non-resident. GST/HST Memoranda Series Chapter 3 Tax on Supplies Memorandum 3. 3. 1 February 2001 page A - 1 ME-03-03-01-0101-E.

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