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Tax Topics
Excise Tax Act
Section 166 - Supply by Small Supplier Not a Registrant
Section 166 - Supply by Small Supplier Not a Registrant
Table of Contents
Section 166 - Supply by Small Supplier Not a Registrant
Administrative Policy
(1)
Administrative Policy
GST M 300-1 "Liability for Tax" under "Small Suppliers"
No tax is payable or collectible on taxable supplies made by small suppliers.
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Excise Tax Act
1-122
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Section 162
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Section 165.2
Section 166
Supply by Small Supplier Not a Registrant
Section 166.2
Section 167
Section 167.1
Section 168
When Tax Payable
Section 169
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Section 170
Section 171
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Section 172
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Section 172.1
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Section 174
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Section 175
Section 175.1
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Section 178
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Section 178.8
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