21 December 2017 Interpretation 164739

Policy Tabs

Summaries

Summary Under

no denial under s. 170 where employer acquisition "benefited" from s. 156 election: imputed s. 173 tax even though no ITC

Corp A purchases motor vehicles that it subsequently leases to Corp B, which in the mooted case, is used by the employees exclusively for personal...

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Summary Under

making the ETA nil consideration election can have punitive results respecting GST/HST on related employee benefits

Although ETA s. 173(1) often imputes a taxable supply by an employer based on the amount of taxable benefits conferred by it under ITA s. 6(1)(a),...

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