Here's a good one for discussion:
Customer brings up a Full Load (Stepdeck) from PA going to BC.
US Carrier takes it to the Customer's Toronto Facility for unloading (BOL give the Toronto Address)
Customer cannot unload the shipment (stepdeck freight...too big and heavy) at their Toronto Facility so they have it taken to their Western Canada Stepdeck provider who transloads the freight to one of their own stepdecks and delivers it to BC for the Customer. Does the Customer pay the GST/HST on the load even thought it was shipped from PA?
Customer brings up a Full Load (Stepdeck) from PA going to BC.
US Carrier takes it to the Customer's Toronto Facility for unloading (BOL give the Toronto Address)
Customer cannot unload the shipment (stepdeck freight...too big and heavy) at their Toronto Facility so they have it taken to their Western Canada Stepdeck provider who transloads the freight to one of their own stepdecks and delivers it to BC for the Customer. Does the Customer pay the GST/HST on the load even thought it was shipped from PA?