Section 143

Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 306	an appeal of 12 assessments that is joined under Rule 25 retains its character as an appeal of 12 assessments	194
Tax Topics - General Concepts - Agency	agency implied on the basis of conduct/ acts of agent were those of principal	173
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 5	a Canadian agent’s services were not zero-rated since they were partly performed in Canada	258
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service	services provided by Canadian agent on behalf of a Mexican hospital were not exempted under V‑II‑2 because they were performed in part out of its (non-hospital) Canadian facilities	122
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g)	services performed by Mexican hospital were partly performed in Canada by virtue of its Canadian agent, so that their place of supply under s. 142(1)(g) was in Canada	147

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Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 7		0

A non-resident person who gives seminars in Canada and charges a fee directly to each participant is required to collect an account for GST.

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Tax Topics - Excise Tax Act - Section 143 - Subsection 143(2)		45

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business		0

In leasing transactions, the most important factors generally are where the lessor acquires the property and it is delivered to the...

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Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1)		447

Subsection 143(2)

The combined effect of ss.143(2) and 240(4) is to ensure that imports are placed on an equal footing with domestic goods. For example, foreign...

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Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1)		26