Subsection 126(1)
Administrative Policy
23 March 2023 GST/HST Interpretation 245296 - Supply of real property by a government
A provincial government department constructs a school and then transfers it for nominal consideration to another department within the same...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 155 - Subsection 155(1) | whether an intra-government transaction could be between persons not dealing at arm;s length, not discussed | 163 |