Joint Venture (GST/HST) Regulations

Section 3

Subsection 3(1)

Paragraph 3(1)(a)

Administrative Policy

May 2017 CPA Alberta Roundtable, GST/HST Q.3

Is the construction of pipelines to be used in moving natural resources from the well site to the processing plant or from the plant to the...

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Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) construction of fixture qualifies 43

Paragraph 3(1)(e)

Administrative Policy

17 July 2014 Interpretation 152176

Landowner made its real property available for the installation of solar panels and related equipment by the Investor (who retains ownership...

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Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) no rights of mutual control over purported solar panel JV 161