Subsection 218.1

Subsection 218.1(1)

Paragraph 218.1(1)(a)

Administrative Policy

GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017

Application to public service body re service imported into Ontario for exempt use

39. ...

Example 3 – Imported supply of a service

During a...

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GST M 300-9 "Imported Services and Intangible Property"

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(2) 38

Paragraph 218.1(1)(b)

Subsection 218.1(1.2)

Paragraph 218.1(1.2)(b)

Administrative Policy

Bulletin B-095 June 2011 "The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)"

Test of whether the expense (re qualifying consideration) was used in a participating-province activity

The provincial part of the HST is...

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