Section 154

Administrative Policy

GST/HST Memorandum 3.5 “Application of GST/HST to Other Taxes, Duties, and Fees” April 2016

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Subsection 154(1)

See Also

GF Partnership v. The Queen, 2013 TCC 53, aff'd 2013 FCA 260

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) recoupment of development charges included in consideration 205
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(6) developer ought to have known that development levies not incurred by it as agent 286
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2) 155

Administrative Policy

GST M 300-7 "Value of Supply" under "Other Taxes"

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Subsection 154(2)

Administrative Policy

Excise and GST/HST News, No. 104, July 2018

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18 September 2015 Ruling 168521r

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration HST applicable to on-charges for waste diversion fees imposed on Ontario tire seller 395

Paragraph 154(2)(b)

Administrative Policy

9 February 2017 Ruling 181234

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