Section 167

Subsection 167(1) - Supply of Assets of Business

See Also

Cinnamon City Bakery Cafe Inc. v. The Queen, docket 2001-405-GST-I (TCC) (Informal Procedure)

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Customs and Excise Commissioners v. Padglade Ltd., [1995] BTC 5258 (Q.B.D.)

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Administrative Policy

28 February 2019 CBA Roundtable, Q.24

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 271 no deemed continuity of Amalco business for s. 167 purposes 80

May 2017 CPA Alberta Roundtable, GST/HST Q.9

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3 February 2017 Interpretation 158436

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26 February 2015 CBA Roundtable, Q. 19

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25 July 2014 Interpretation 158278

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May 2014 Alberta CPA Roundtable, GST Q.4

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 20. ("Reorganizations - Amalgamations")

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Tax Topics - Excise Tax Act - Section 271 306

P-013 - "Accounts Receivable for Consumption in the Course of Commercial Activities"

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9 July 2003 Headquarter Letter Case No. 45377

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19 March 2003 Ruling RITS 41838 [acquisition of real estate through lease]

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1996 Corporate Management Tax Conference Round Table, Q. 10

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11 February 1994 Interpretation 11660-1/0703

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Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1) sale of co-ownership interest would not be viewed as made by operator 175

GST Memorandum (New Series), 14.4 - Sale of a Business or Part of a Business, December 2010.

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Tax Topics - Excise Tax Act - Section 167 - Subsection 167(2) 91

Forms

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Subsection 167(2)

Administrative Policy

GST Memorandum (New Series), 14.4 - Sale of a Business or Part of a Business, December 2010.

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Tax Topics - Excise Tax Act - Section 167 - Subsection 167(1) 397

GST/HST Memorandum 19.4.1 Commercial Real Property - Sales and Rentals August 1999

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