TERMIUM Plus®

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DROP-SHIPMENT [1 record]

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Alphabetical list of terms

Record 1 2026-03-04

English

Subject field(s)
  • Taxation
  • Federal Administration
  • Customs and Excise
CONT

[For tax] purposes, a drop shipment of goods occurs where a registrant makes a supply to an unregistered non-resident of either goods by way of sale in Canada or a commercial service in respect of goods, and then transfers physical possession of the goods in Canada either to another person on behalf of the non-resident or to the non-resident.

Key term(s)
  • dropshipment of goods
  • dropshipment

French

Domaine(s)
  • Fiscalité
  • Administration fédérale
  • Douanes et accise
CONT

[...] aux fins de la [taxe], il y a livraison directe de produits lorsqu'un inscrit effectue au Canada, à un non-résident non inscrit, la fourniture par vente d'un produit ou d'un service commercial relatif au bien, puis transfère la possession matérielle du produit au Canada à une autre personne pour le compte ou au non-résident.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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