Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations

Section 3

Paragraph 3(c)new item

See Also

Farm Credit Canada v. Canada, 2017 FCA 244

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Articles

Allan Gelkopf, Zvi Halpern-Shavim, "Five Arbitrary Differences between Corporations and Partnerships for GST/HST Purposes", Sales and Use Tax, Federated Press, Volume XIII, No. 2, 2015, p. 674.

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Paragraph 3(e)

Administrative Policy

GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 5

Administrative Policy

21 September 2011 Interpretation Case No. 125434

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Draft section 11

Administrative Policy

19 October 2011 Interpretation Case No. 133414

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 23

Subsection 23(2)

Cases

Farm Credit Canada v. Canada, 2017 FCA 244

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 26(1)

Cases

Farm Credit Canada v. Canada, 2017 FCA 244

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

See Also

Farm Credit Canada v. The Queen, 2017 TCC 29

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Words and Phrases
loan corporation

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 19

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 32

Subsection 32(1)

Commentary

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 34

Subsection 34(1)

Commentary

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 46

Paragraph 46(a)

Element G

Subparagraph (iii)

Administrative Policy

19 January 2019 Interpretation 165888

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 263.01 - Subsection 263.01(1) tax paid in error was not tax that was subject to the s. 263.01 restriction 203
Tax Topics - Excise Tax Act - Section 225.2 - Subsection 225.2(2) tax paid in error not included in A and F of formula 257
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Tax tax does not include tax paid in error 102

Section 48

Subsection 48(1)

Paragraph 48(1)A(b)

Commentary

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Element 48(1)A(b)A6

Subparagraph 48(1)A(b)A6(ii)

Articles

PWC, "GST/HST and QST alert: Investment plans are required to obtain investor percentages – action required by October 15, 2019", PwC Tax Insights, September 03, 2019, Issue 2019-31

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 50

Subsection 50(1)

Forms

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 50(2)

Forms

Form RC4609E – Election or Revocation of Election to Use the Real-Time Calculation Method or the Reconciliation Method

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 52

Subsection 52(1)

Qualifying Investor

Articles

PWC, "GST/HST and QST alert: Investment plans are required to obtain investor percentages – action required by October 15, 2019", PwC Tax Insights, September 03, 2019, Issue 2019-31

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 52(10)

Articles

PWC, "GST/HST and QST alert: Investment plans are required to obtain investor percentages – action required by October 15, 2019", PwC Tax Insights, September 03, 2019, Issue 2019-31

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 52(4)

Articles

PWC, "GST/HST and QST alert: Investment plans are required to obtain investor percentages – action required by October 15, 2019", PwC Tax Insights, September 03, 2019, Issue 2019-31

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 54

Subsection 54(1)

Administrative Policy

GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 55

Subsection 55(2)

Administrative Policy

GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 55(4)

Paragraph 55(4)(c)

Administrative Policy

GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Draft section 58

Administrative Policy

21 September 2011 Interpretation Case No. 125434

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Section 73

Subsection 73(1)

Administrative Policy

GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.