Subsection 132.1(2)
Administrative Policy
12 March 2013 Ruling Case No. 133588
Ruling that a charity is resident in two Provinces as it has "fixed places of activity" there, being locations that can be identified with the...
132.1(3)
Administrative Policy
23 June 2015 Interpretation 144489
A registered charity (the “Association”), which was continued under the Canada Non-for-profit Corporations Act, has an office in Province 1...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Subsection 2(2) | federally-incorporated charity resident where office located | 21 |