GST Memorandum 300-7 "Value of Supply" under "Non-Arm's Length Supplies"

General synopsis

21. Section 155 of the Act provides that where a supply of property or a service is made, between persons not dealing with each...

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Applies where single consideration shown/relative FMV may be used

Combined Consideration

12. Pursuant to subsection 153(2), where consideration is...

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