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21 December 2017 Interpretation 164739
21 December 2017 Interpretation 164739
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Summaries
Summaries
Summary Under
Tax Topics - Excise Tax Act - Section 173 - Subsection 173(1) - Paragraph 173(1)(d) - Paragraph 173(1)(d)
no denial under s. 170 where employer acquisition "benefited" from s. 156 election: imputed s. 173 tax even though no ITC
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Summary Under
Tax Topics - Excise Tax Act - Section 156 - Subsection 156(2)
making the ETA nil consideration election can have punitive results respecting GST/HST on related employee benefits
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