Subsection 142.1(1)
Paragraph 142.1(2)(b)
See Also
Tele-Mobile Company v. The Queen, 2015 TCC 197
The appellant ("Telus") operated a wireless carrier business which entailed providing roaming airtime ("RAT") services to customers, with Canadian...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | cellphone connection to a US telephone network, and transmission of call to Canada, were part of a seamless single supply to Canadian customer | 312 |
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 27
Is a supply of telecommunication services that is not deemed to be made in Canada, deemed to be made outside Canada? For example, a telephone call...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | telecommunication service not within s. 142.1 is not made in Canada | 92 |