Farm Credit Canada v. The Queen, 2017 TCC 29 -- summary under Subsection 26(1)

Summary Under
Tax Topics - Excise Tax Act - Regulations - Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations - Subsection 26(1)
“loan corporation” is broader than its provincial regulatory meaning

The appellant was a federal Crown corporation which lent money under the supervision of the federal Minister of Agricultures and for the Canadian...

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Words and Phrases
loan corporation