23 March 2017 CBA Commodity Taxes Roundtable, Q.17

Policy Tabs

Summaries

Summary Under

rebate where CRA assesses non-resident for not charging Div. II tax where the recipient had already self-assessed Div. IV tax

An unregistered non-resident corporation (USCo) provides consulting services to a Canadian financial institution for use exclusively in its exempt...

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Summary Under

CRA can assess to reverse self-assessed Div. IV tax if it has assessed the non-resident for uncharged Div. II tax

Where a Canadian financial institution self-assessed itself for Division IV GST on an imported supply from an unregistered non-resident and then...

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Summary Under

reversal of s. 218 tax if NR vendor assessed for Div. II tax

Where a Canadian financial institution self-assessed itself for Division IV GST on an imported supply from an unregistered non-resident and then...

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