11 September 2012 Interpretation 145581
A Canadian company may import two U.S.-based utility aircraft into Canada. Due to American foreign ownership rules, these aircraft are in an...
GST/HST Notice 312 Proposed GST/HST Treatment of Supplies of Human Ova and In vitro Embryos May 2019
Importation of embryos “no longer subject to tax”
The second proposed amendment would add, under section 13 of Schedule VII to the Act, the...
|Locations of other summaries||Wordcount|
|Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 6||445|
|Tax Topics - General Concepts - Effective Date||CRA allows immediate application of the new non-supply rules for human ova or embryos but won’t process rebate claims until passed||156|
|Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service||assimilation of provision of ovum or embryo to single supply at fertility clinic of institutional health care service||76|