Words and Phrases - "credit note"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

North Shore Power Group Inc. v. The Queen, 2017 TCC 1, rev'd 2018 FCA 9

Summary Under
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3)
HST imposed on a customer through the issuance to it of a credit note by an insolvent supplier

The appellant (North Shore) paid half (or approximately $3.0 million plus HST) of the purchase price for various solar array projects to the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
credit note
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) "deposit" for work being performed was not a deposit 167
Tax Topics - Excise Tax Act - Section 231 - Subsection 231(1) only supplier can claim the credit 186