Précis: The issue in this appeal was whether the taxpayer, Jayco, Inc., was required to collect and remit GST/HST in recreational vehicles (RVs) and parts shipped from the United States to Canadian dealers. The Tax Court held that title to the RVs passed in the United States with the result the GST/HST was not payable. In the case of parts however the Court reached the conclusion that tax was payable in view of the means by which they were transferred to Canada. Thus the appeal was allowed in part. Costs were payable to Jayco.
Jayco, Inc. v. R. – TCC: Mixed success on GST/HST for RVs and parts shipped from the United States to Canadian dealersREAD MORE »