See Also
ACN 154 520 199 Pty Ltd (in liquidation) v Commissioner of Taxation, [2020] FCAFC 190
An Australian GST provision effectively zero-rated a supply of “precious metal” (relevantly defined as gold, in an investment form, of at...
Words and Phrases
investment form| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 6.3 | gold refining included refining gold that was already at the precious metal level of purity | 344 |
Bombay Jewellers Ltd. v. The Queen, [1998] GSTC 94 (TCC)
The registrant, a jeweller, purchased gold bars with 99% purity on an exempt basis, and then cut the bars (sometimes with further modeling or...
Administrative Policy
GST Memorandum (New Series), 17.1
a precious metal bar, ingot or wafer must generally be recognized and accepted for trading on Canadian financial markets, so that ordinarily they...
Policy Statement , P-192 "Supplies of Precious Metals", 11 November 1995 (obsolete)
a Government of Canada silver maple lead coin bearing markings that indicate that it has a purity of 99.99% and that it may be used as currency...