Subsection 205(1) - Financial Institution Making Election for Exempt Supplies
Administrative Policy
Guide for Providers of Financial Services under "Input Tax Credits"
General discussion.
Subsection 205(3) - Registrant Ceasing to Be Financial Institution
Administrative Policy
Guide for Providers of Financial Services under "Special Provisions" - "Election for Exempt Treatment of Supplies"
The change-of-use rules will apply to those assets which, as a result of the election under s. 150, will be used to make exempt supplies.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 150 - Subsection 150(1) | 2 |