26 July 2013 Interpretation 149707 -- summary under Paragraph 254(2)(e)

Summary Under
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(2) - Paragraph 254(2)(e)
owner does not refer to beneficial owner

In finding that the rebate was not available where a corporation acquired a new residential complex as agent for an individual, CRA...

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Words and Phrases
owner