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17 May 2017 Interpretation 174642
17 May 2017 Interpretation 174642
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Summaries
Summaries
Summary Under
Tax Topics - Excise Tax Act - Section 191 - Subsection 191(3)
headlease structure of a student residence avoided triggering self-supply rule
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Summary Under
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1)
ultimate exempt use did not deny ITCs
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Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 6.11
headlease of MURC not exempt where used by lessee more than 10% in short-term rentals
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Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 5
claiming of ITC generated subsequent taxable sale
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