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 Excise Tax Act, making the partnership a separate and distinct entity from an Indian individual, an Indian band, or a band-empowered entity. As a result, where a partnership benefiting from tax-relief by virtue of having an Indian partner becomes a partner in another partnership, the tax relief accorded the first partnership cannot flow through to the other partnership
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 own affairs.
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|Tax Topics - Excise Tax Act - Section 129 - Subsection 129(1)||0|
|Tax Topics - Excise Tax Act - Section 130 - Subsection 130(1)||0|