Sale

Table of Contents

See Also

Athabasca University v. The Queen, 2016 TCC 252

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259.1 - Subsection 259.1(2) University’s purpose in acquiring books for its students was their education rather than the (free) “sale” of the books to them 259
Tax Topics - Statutory Interpretation - Technical Notes Explanatory Notes not followed 116

Administrative Policy

22 August 2013 Interpretation 150985

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

31 October 2011 Ruling Case No. 136392

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) 41

29 July 2011 Headquarters Letter Case No. 122272r

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

3 November 2009 HQ Letter No. 109447

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) 29

18 January 1995 Headquarters Letter No. 11634-2

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Real Property leasehold interest is real property 49

GST/HST Policy Statement P-174, Emphyteutic Leases, 31 March 1995

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
emphyteutic lease

Policy P-111R "The Meaning of Sale with Respect to Real Property," February 1995.