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Tax Topics
Excise Tax Act
161-180
Section 166
Section 166
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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Interpretation
123.1-140
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161-180
Section 161
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Section 162
Section 163
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Section 165
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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
Input Tax Credits
Section 170
Section 171
Becoming and Ceasing to Be Registrant
Section 172
Appropriation of Property
Section 172.1
Section 172.2
Section 173
Taxable Benefits
Section 174
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Section 175
Section 175.1
Section 177
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Section 178
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Section 178.8
Section 179
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Section 180
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