Subsection 206(2) - Beginning Use in Commercial Activities
24 February 2011, CBA/CRA GST Round Table, Q. 15 - "Amalgamation & Successor Corp's ITC Entitlement"
|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|