Section 181.1

Table of Contents

Cases

Tele-Mobile Company Partnership v. Canada, 2013 FCA 149, aff'g 2012 TCC 256

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon coupon can be electronic 204

Administrative Policy

8 July 2013 Interpretation Case No. 145134

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Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) recipient required to remit refunded GST even if no credit note/s. 232 trumps s. 181.1 259

Memorandum 300-7-6 "Value of Supply - Manufacturers' Rebate" 13 February 1991

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