Section 132

Subsection 132(1) - Person Resident in Canada

Administrative Policy

RC4027 "Doing Business in Canada - GST/HST Information for Non-Residents" Rev. 13

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GST M 300-5 "Place of Supply"

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Subsection 132(3) - Permanent Establishment of Resident

Administrative Policy

GST M 300-5 "Place of Supply"

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Subsection 132(6)

Commentary

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Administrative Policy

GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018

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