Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
Username or e-mail
*
Password
*
Create new account
Request new password
Search
Search
Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access
You are here
Home
Tax Topics
Excise Tax Act
141-160
Section 158
Section 158
Table of Contents
Section 158 - Tax Refund Discounts
Administrative Policy
(1)
Administrative Policy
GST M 300-7 "Value of Supply" under "Income Tax Discounting Services"
General synopsis.
Navigation
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
Income Tax Regulations
Income Tax Application Rules
Excise Tax Act
1-122
Section 123
Interpretation
123.1-140
141-160
Section 141
Section 141.01
Section 141.02
Section 141.1
Section 142
Section 142.1
Section 143
Section 144
Supply Before Release
Section 144.01
Section 145
Section 146
Section 148
Section 149
Financial Institutions
Section 150
Section 152
Consideration
Section 153
Section 154
Section 155
Section 156
Section 157
Section 158
Tax Refund Discounts
Section 159
Value in Canadian Currency
161-180
181-200
201-220
221-240
241-260
261-280
281-300
301-320
321-348
Schedules
Regulations
Other Legislation/Constitution
Treaties
