The Canada Revenue Agency has recently issued the final version of this memorandum that had previously been released in draft format. This memorandum explains the “drop-shipment” rules that are available under the Excise Tax Act. These rules will apply to transactions involving the transfer of goods by a registrant in Canada to another person in Canada on behalf of an unregistered non-resident. Numerous examples are illustrated to assist the reader in the understanding of these often complicated rules. In addition, an updated version of the Drop-Shipment Certificate has been included.
CRA Memoranda 3.3.1