Full text
the non-resident person is not a consumer of the particular property,
the non-resident person is not a consumer of the particular property,
the registrant is deemed to have made a taxable supply in Canada of the property to the non-resident person and the non-resident person is deemed to have received that supply from the registrant,
the registrant is deemed to have made to the non-resident person, and the non-resident person is deemed to have received from the registrant, a taxable supply of the property,