Registrant

Table of Contents

Cases

Restaurant Loupy's inc. v. The Queen, 2016 TCC 260 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 171 - Subsection 171(3) continued to be registrant following revocation of registration number 300
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) winding-down operations qualified a de-registrant as a “registrant”/registration retroactive 206
Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a) holding discontinued equipment 143

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 15

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6 July 2012 Headquarters Letter Case No. 142921

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(1) 82