Section 136.1

Subsection 136.1(1)

Administrative Policy

28 February 2002 CBA Roundtable, Q.58

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Paragraph 136.1(1)(d)

Administrative Policy

GST/HST Memorandum 3.3 "Place of Supply" April 2000

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Subsection 136.1(1.1)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.15

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 220.07 - Subsection 220.07(1) double HST where equipment imported by lessee in then purchased by it 93
Tax Topics - Excise Tax Act - Section 220.06 - Subsection 220.06(1) lessee engaged in HST-exempt activities can be subject to double HST on equipment which it imports then subsequently purchases from the non-resident lessor 212

June 2012 Draft GST/HST Technical Information Bulletin B-103

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Subsection 136.1(2)

Administrative Policy

30 August 2018 Ruling 185770

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Other locations for this summary
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) entering into an agreement to pool administrative support services triggered an obligation to register