Section 175

Subsection 175(1)

Administrative Policy

18 May 2018 Interpretation 183321

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Tax Topics - Excise Tax Act - Section 174 - Paragraph 174(a) - Subparagraph 174(a)(iv) allowance recognized even though subsequently donated back to charity 109

8 March 2018 CBA Commodity Tax Roundtable, Q.8

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10 January 2018 Interpretation 139614

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f.1) employer payments to PHSP were exempt 272

23 March 2017 CBA Commodity Taxes Roundtable, Q.18

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Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(c) - Subparagraph 3(c)(ii) invoice in partner's name satisfactory where s. 175 reimbursement 53

GST/HST memorandum 9.4 "Reimbursements" June 2012

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Words and Phrases
in relation to

P-075R, 6 July 2004 "Allowances and Reimbursements"

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Words and Phrases
reimbursement allowance

Paragraph 175(1)(b)

See Also

Westcoast Energy Inc. v. The Queen, 2020 TCC 116 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient employees rather than employer were the recipients of health care services even where the employer paid the health care provider directly 331
Tax Topics - Excise Tax Act - Section 170 - Subsection 170(1)) - Paragraph 170(1)(b) - Subparagraph 170(1)(b)(ii) s. 170(1)(b)(ii) exception conceded to apply 221