When a courier company contracts with a person to supply goods, the courier company charges its customer and is responsible for collecting and collecting GST/HST. People under contract with the courier company to make deliveries and who do not charge directly to the customer cannot evaluate their services to the courier company, as they are interline carriers. 60. An independent person under contract with a courier company may be involved in the intermediary conduct when the courier company enters into and invoices contracts with the sender or recipient. 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. 62. In addition to the interline, the provision of a freight service may be assessed at zero in accordance with other provisions of Part VII of Schedule VI. In general, a freight service is rated at zero, from which the transportation of physical personal property originates: a carrier based in Winnipeg, Manitoba, does not own trucks. The carrier is hired by one person to transfer a vehicle from Winnipeg to Smiths Falls, Ontario. The carrier enters into an agreement with a carrier to send the vehicle to Smiths Falls. The forwarder assumes responsibility for the transport of goods and will charge the individual for it. In these circumstances, the forwarder is a carrier.

55. The rules of interline do not apply in this situation. Under these conditions, the holder is considered to be the shipper of the goods and not as a carrier. For the interline rules to apply, at least two airlines must apply. In this case, the dumpster is the only carrier. 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.“ Since, under the Excise Act, this relationship is considered a zero-value delivery, the Interliner is not required to collect GST/HST and transfer it to the Canada Revenue Agency, but is nevertheless able to claim CTIs for the expenses they incurred during the interline.