Section 178.8

Subsection 178.8(2)

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 16. ("Constructive Importer Rules – Section 178.8")

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P-125 "Input Tax Credit Entitlement for Tax on Imported Goods".

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Tax Topics - Excise Tax Act - Section 178.8 - Subsection 178.8(4) 255

Subsection 178.8(3)

Administrative Policy

5 November 2012 Interpretation Case No. 145581R, amendment to

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Subsection 178.8(4)

Administrative Policy

P-125 "Input Tax Credit Entitlement for Tax on Imported Goods".

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Tax Topics - Excise Tax Act - Section 178.8 - Subsection 178.8(2) 206

Subsection 178.8(5)

Administrative Policy

CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 24.

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