Section 206

Subsection 206(2) - Beginning Use in Commercial Activities

Administrative Policy

24 February 2011, CBA/CRA GST Round Table, Q. 15 - "Amalgamation & Successor Corp's ITC Entitlement"

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) if predecessor denied ITC, Amalco may be able to claim basic tax content 174
Tax Topics - Excise Tax Act - Section 271 173

Subsection 206(5) - Reducing Use in Commercial Activities

Administrative Policy