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(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...