Section 139

Administrative Policy

8 February 2002 Headquarters Letter 37008 (See also 9 January 2002 Headquarters Letter 37015)

"As a result of an extensive review of the industry, it is our finding that most of the securitization agreements contemplate a separate fee for...

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14 May 1999 Headquarters Letter HQR 0001500

Fees received for distributed mutual fund units were consideration for a single supply notwithstanding that customer services also were provided.

Guide for Providers of Financial Services under "Mixed Supplies of Property and Services"

Where the value of each property or service is not identified separately on an invoice for a mixed or bundled supply, the registrant will be...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 138 45

Articles

J. Spencer, "GST and PST Implications of Outsourcing Corporate Services", Sales and Use Tax, Vol. IV, No. 1, 1998, p. 182.