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GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014-- summary under Section 15.2 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part V- Section 15.2 69. ...

GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014-- summary under Section 2 Summary Under Tax Topics- Excise Tax Act- Schedules- Schedule VI- Part V- Section 2 Example 3 An unregistered non-resident airline is supplied with meals for consumption on board, and parts used to operate the aircraft while the aircraft is transporting passengers or property to a destination outside Canada. ...

GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014-- summary under Paragraph 218.1(1)(b) Summary Under Tax Topics- Excise Tax Act- Subsection 218.1- Subsection 218.1(1)- Paragraph 218.1(1)(b) 64. ...

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 18. ...

GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014-- summary under Section 236.1 Summary Under Tax Topics- Excise Tax Act- Section 236.1 74. ...

10 January 2014 CRA News Release "-- summary under Tax Shelter Summary Under Tax Topics- Income Tax Act- Section 237.1- Subsection 237.1(1)- Tax Shelter //news.gc.ca/web/article-en.do? ...

18 September 1996 Interpretation 931427 – Construction of Winterized Building to be Used as Place of Residence by Employees-- summary under Residential Complex Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Residential Complex cottage supplied more than 10% for long-term accommodation is a residential complex Respecting whether a winterized cottage constructed for use of employees at a cottage resort would qualify, CRA stated: A residential complex is defined to mean all or any part of any building comprised of one or more types of residential units (which includes a cottage), together with the land and common areas associated with such residential units. ...

3 February 2016 Interpretation 159181 Supplies made by […][a Municipality] to the […] First Nation-- summary under Section 87 Summary Under Tax Topics- Other Legislation/Constitution- Federal- Indian Act- Section 87 exemption re band management activities After noting that band management activities (“BEE”) are those activities conducted by bands and band-empowered entities (as defined in B-039) (“BEEs”) “with regard to their normal administration, programs, services and activities that are designed and/or are delivered for the well-being or assistance of band members and are generally similar to those provided by other levels of government,” CRA stated: …[S]ervices acquired on or off a reserve by the First Nation for …band management activities (“BMA”)] or for real property on a reserve are not subject to the GST/HST. ...

CBAO National Commodity Tax, Customs and Trade Section – 2000 GST Questions for Revenue Canada, Q.6-- summary under Subsection 153(2) Summary Under Tax Topics- Excise Tax Act- Section 153- Subsection 153(2) Do a vendor and purchaser have to allocate between land and land goodwill and pay GST in respect of the land goodwill to the vendor? ...

Alexandra MacLean, "CRA Audits of Large Corporations- The view from ILBD" under Responses to recent adverse decisions – Wild, 27 November 27 2018 CTF Annual Conference.-- summary under Subsection 245(2) Summary Under Tax Topics- Income Tax Act- Section 245- Subsection 245(2) GAAR should not be applied until realization of a tax savings Wild found that transactions that boosted the paid-up capital of shares held by the taxpayer should not be addressed by applying the general anti-avoidance rule to reduce the PUC of those shares, but that there instead could only be a GAAR abuse when such PUC was distributed to him. ...