The effect of subsection 123(2) is that the jurisdiction for Division II tax extends beyond the territorial sea (i.e., 12-mile nautical limit) to...
Steven K. D'Arcy, "What is 'Canada'?", Canadian GST Monitor, August 2001 Number 155, p.1
CCRA... states in Policy Statement P-152R that "Canada" includes its land territory, its internal waters and a belt of sea adjacent to its coast,...
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|Tax Topics - Excise Tax Act - Section 123 - Subsection 123(3)||54|