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Interlining Agreement Gst

88. Section 4 of Part VII of Schedule IX, the delivery of postage from a mail delivery service provided by the Canadian mail is carried out by an authorization sub-pressum (with the exception of a delivery resulting from a bill of lading), in the province where the recipient of the delivery deposits the mail in Canada, pursuant to an agreement between them and authorizing the use of the printing. While the definition of “continuous freight movement” may include a freight movement by a carrier or a situation in which a carrier signs a freight movement entirely to another carrier, it generally refers, in practice, to a situation where two or more carriers are responsible for transferring goods to the destination indicated by the shipper or recipient (Interlining). For more information on the interline, see paragraphs 44 to 61 of this memorandum. 56. The line may also include deliveries, with other freight services, between air carriers. When an independent truck owner (owner-operator) is instructed by a carrier to provide interline freight services to the carrier, the carrier initially pays a portion of the costs of providing fuel, truck repair, maintenance and the owner-operator`s licence for the transportation of personal physical property, assuming that the carrier will later recover the costs from the owner-operator. To the extent that the carrier did not bear the costs as the owner`s agent, the amounts recovered are a consideration for deliveries made by the carrier to the owner operator (see GST/HST Policy Statement P-182R, Agency for more information on agents and agency). The consideration for these deliveries is called retro-rebooking. An owner-operator can provide a freight service to a carrier and the carrier remains responsible for billing the customer. In this case, the services provided by the owner operator are void, since the owner-operator is an interline carrier and not a billing provider.

When you run a business as a truck driver through which you deliver goods shipped to third parties, you may be able to resurrect tax credits (“ITCs”) inputs for services and services taxes (“GST”) and/or harmonized revenue tax (“HST”) on your company`s expenses. “interline,” a term used by freight industry professionals to describe a relationship in which a shipping/delivery company enters into contracts with a separate supplier, the interliger, to deliver goods on behalf of a “shipper.”

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