Person

Table of Contents

Administrative Policy

Excise and GST/HST News - No. 101 March 2017

No flow-through of Indian exemption through 2-tier partnerships

[A] partnership is a “person,” as defined under subsection 123(1) of the...

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Information for Non-Profit Organizations under "Registering for the GST"

An office or branch within an unincorporated organization will be considered a separate person if it has a significant degree of control over its...

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