Cases
Tele-Mobile Company Partnership v. Canada, 2013 FCA 149, aff'g 2012 TCC 256
| Service Charge | $100 | |
| Cred 2 Yr | -$105 | -$5 |
| GST | $5 | |
| Total current charge owing | 0 |
The taxpayer, a registered cellphone service provider...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon | coupon can be electronic | 212 |
Administrative Policy
8 July 2013 Interpretation Case No. 145134
In Scenario 1, Corp A, a registrant, makes a taxable supply of tangible personal property to Corp B, also a registrant. On a subsequent refund of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| 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
Discussion of former s. 181(2), the predecessor of s. 181.1.