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

Section 3

Paragraph 3(c)new item

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.

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Section 5

Administrative Policy

21 September 2011 Interpretation Case No. 125434

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Draft section 11

Administrative Policy

19 October 2011 Interpretation Case No. 133414

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Subsection 26(1)

See Also

Farm Credit Canada v. The Queen, 2017 TCC 29

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Words and Phrases
loan corporation

Administrative Policy

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

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Section 32

Subsection 32(1)

Commentary

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Section 34

Subsection 34(1)

Commentary

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Administrative Policy

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

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Subsection 50(1)

Forms

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Draft section 58

Administrative Policy

21 September 2011 Interpretation Case No. 125434

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