GST/HST and Incoterms 2010 What Does It Mean For Canadian Imports?

One of the most common GST/HST compliance issues relates to the application of the general place of supply rules that determine if the sale of goods is deemed to be made inside or outside Canada when those goods are imported. The obvious implications are that GST/HST will generally apply only to the sale of goods made in Canada.

Source Crowe

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