Subsection 341(1) - Services Before 1991
See Also
C. & E. Commissioners v. Faith Construction Ltd., [1989] BTC 5121 (C.A.)
In response to the proposed repeal effective 1 June 1984 of the zero rating of building alteration services, four building companies with existing...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | receipt even though obligation to lend back | 124 |
Administrative Policy
GST M 500-6-6 "Straddling Transactions" under "Services"
GST will not apply to any consideration that is paid or becomes due before May 1991 for a service which is performed 90% or more before 1991.
B-001 "Transitional Rules under the Proposed GST"
Memorandum 17.6.1 "Definition of ‘Selected Listed Financial Institution'" July 2014
31. A series of tips were developed to help in the...