Subsection 175(1)
Administrative Policy
18 May 2018 Interpretation 183321
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| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
10 January 2018 Interpretation 139614
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| Locations of other summaries | Wordcount | |
|---|---|---|
| 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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| Locations of other summaries | Wordcount | |
|---|---|---|
| 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 13.5 Non-creditable Tax Charged January 2017
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GST/HST memorandum 9.4 "Reimbursements" June 2012
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Words and Phrases
in relation toParagraph 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 |