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Subsection 123(2)

Table of Contents

Subsection 123(2)

Administrative Policy(1)

Administrative Policy

P-152R "Meaning of "Canada" For Purposes of Division II Tax" 20 May 1998

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...

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Articles

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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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(3)		54