Administrative Policy
GST Memorandum 300-7 "Value of Supply" under "Non-Arm's Length Supplies"
General synopsis
21. Section 155 of the Act provides that where a supply of property or a service is made, between persons not dealing with each...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 153 - Subsection 153(2) | 146 |
Subsection 155(1)
Administrative Policy
23 March 2023 GST/HST Interpretation 245296 - Supply of real property by a government
A provincial government department (Department B) constructs a school and then transfers it for nominal consideration to another department within...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 126 - Subsection 126(1) | intra-government transaction/ related persons generally are individuals or corporations | 235 |
Subsection 155(2)
Administrative Policy
28 February 2019 CBA Roundtable, Q.3
CRA reportedly indicated in 1991 that, as an administrative concession, it would not apply s. 155(1) to transactions between corporations without...