Section 141

Subsection 141(1) - Use in Commercial Activities

Administrative Policy

Guide for Providers of Financial Services under "Input Tax Credits" - "Calculation Rules"

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.

Subsection 141(3) - Use in Other Activities

See Also

FP Newspapers Inc. v. The Queen, 2013 TCC 44 (Informal Procedure)

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) - Financial Service partnership draws represented financial services 88
Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(2) s. 272.1 did not apply to limited partner 254

Articles

J. Spencer, "Backdating Registration: Can It Be Done?", Sales and Use Tax, Vol. III, No. 2, 1997, p. 146.