DROP-SHIPMENT CERTIFICATE
(under subsection 179(2) of the Excise Tax Act)

To:                               _________________________________
                                    (Name of Supplier)

Name of Consignee:     _________________________________
                                    (the “Consignee”)

I, the [authorized officer/agent of the Consignee]/[the Consignee (if an individual)], hereby certify and acknowledge [on behalf of the Consignee (if agent or officer of a corporation)] as follows:
1. (a) The Consignee has or will receive physical possession of Barcode Hardware, such as a barcode scanner or printer, (the “Property”) ordered from you by IDAutomation.com Inc.
OR
(b) During the period from May 2004 to November 2007 the Consignee has or will receive physical possession of Barcode Hardware, such as a barcode scanner or printer, (the “Property”) ordered from you by unregistered non-residents.
2. The Consignee is acquiring possession of the Property for the purpose of supplying a commercial service(s) (as defined in the Excise Tax Act) in respect of the Property, or for consumption, use or supply in the course of its commercial activities.
3. If the Consignee subsequently transfers physical possession of the Property to a person who is not registered for the purposes of the GST/HST, otherwise than for export, or to another person who is registered for purposes of the GST/HST who does not provide to the Consignee a drop-shipment certificate under subsection 179(2) of the Excise Tax Act, the Consignee will be required to account for the GST/HST on the fair market value of the Property at that time.
4. If the Consignee is not acquiring the Property for consumption, use or supply exclusively in the course of its commercial activities, or if the Property is a passenger vehicle that is acquired for use as capital property, where the cost of the vehicle exceeds the vehicle’s capital cost for income tax purposes, the Consignee is required to self-assess the GST/HST under Division IV of the Excise Tax Act.

DATE: _________________________________

______________________________________________________
(Signature of individual who is Consignee or officer of Consignee)

GST/HST Business No _______________________ (of Drop Shipment Certificate Issuer)

NOTE: Part 1(a) is for use in the case of one or more deliveries relating to orders by the same unregistered non-resident.
Part 1(b) is for more general use in the case of shipments, over a specified period of time, of tangible personal property of a particular description or class – not necessarily restricted to orders placed by the same unregistered non-resident.