Non-Residents, Cross-Border Transactions and the GST

FEDERAL
PUBLICATIONS
INC.

Non-Residents, Cross Border Transactions, and the GST


	Format	Softcover
	Catalogue No.	411B
	Pages	310
	Language	English only
	Price	$102.80

Written by Steven K. D'Arcy.
Published by CCH Canadian Ltd., 2005.

Description:

Non-Residents, Cross-Border Transactions, and the GST is an invaluable resource for anyone involved with GST/HST issues concerning non-residents. This book provides practical guidance for non-residents of Canada that deal with Canadian customers or products, or carry on business in Canada, and need to know how the GST/HST applies to them. Non-Residents, Cross-Border Transactions, and the GST is a useful addition to the library of anyone who deals with non-residents including commodity tax practitioners, controllers, and business owners.

Key topics discussed in the book include:

Drop-shipments
Non-resident override rule
Place of supply rules
Cross-border transactions
Imports and exports
De facto importer rules
Permanent establishments and carrying on business in Canada
Recovery of tax by non-residents

The book contains clear explanations of fundamental topics, with numerous examples, especially on the application of the tricky drop-shipment rules. Also contains a detailed topical index.

Price and availability subject to change. Shipping and applicable taxes extra.
Questions about this product? Please e-mail us.
This page last modified: November 10, 2005

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