26 September 2018 Interpretation 167875

Policy Tabs

Summaries

Summary Under

use of tracking, causal allocations and cost pools in ITC determinations

Financial institution X, a publicly traded listed financial institution under s. 149(1)(a), is engaged both in making taxable supplies of and in...

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Summary Under

tracking of inputs preferred/cost pool use cannot change results

Most inputs are likely to be allocable as “exclusive” or “direct” inputs rather than being “non-attributable” inputs.
Direct tracking...

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