Schedule IX

Part II

Section 1

Administrative Policy

14 March 2019 Interpretation 152843

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13 June 2011 Headquarters Letter Case No. 133042

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Section 2

Administrative Policy

21 June 2012 Ruling 130623

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Words and Phrases
ordinary location

Section 3

See Also

Techtronic Industries Canada Inc. v. Agence du revenu du Québec, 2014 QCCQ 7394

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Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 27

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex retirement home "common area" 80