Section 162

Subsection 162(2) - Natural Resources

Administrative Policy

6 June 2014 Interpretation 150533

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21 July 2014 Ruling 142194 [electricity not a product of water]

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29 August 2013 Interpretation 143128

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 162 - Subsection 162(4) taxable components of farm-out agreement 439

Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012

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GST M 300-7 "Value of Supply" under "Natural Resource Royalties"

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Subsection 162(4) - Exploration and Development of Mineral Deposits

Administrative Policy

29 August 2013 Interpretation 143128

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 162 - Subsection 162(2) farm-in "option" on tenure was a single supply of resource rights 218