Section 171

Subsection 171(1) - Person Becoming Registrant

Cases

0741508 B.C. Ltd. and 0768723 B.C. Ltd. (Re), 2014 BCSC 1791

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Rectification & Rescission failure to file timely tax returns did not invoke the dirty hands bar to equitable rescission 335

Administrative Policy

26 February 2015 CBA Roundtable, Q. 16

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) backdated registration of unregistered purchaser of commercial real estate 519

15 November 2011 Headquarters Letter Case No. 135608

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1996 Corporate Management Tax Conference Round Table, Q. 11

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Subsection 171(3)

See Also

Restaurant Loupy's inc. v. The Queen, 2016 TCC 260 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1) winding-down operations qualified a de-registrant as a “registrant”/registration retroactive 206
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Registrant registrant based on wind-up activities 60
Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a) holding discontinued equipment 143

Subsection 171(3)

Paragraph 171(4)(b)