Section 183

Subsection 183(2)

Administrative Policy

P-226 "Application of the GST/HST to supplies made pursuant to various creditor remedies" 24 February 1999

[A] simple foreclosure order does not fall within the ambit of subsection 183(3) as this type of action does not typically involve a court...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 183 - Subsection 183(10) foreclosure not within s. 183(10) 175

Subsection 183(6)

Administrative Policy

GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017

Application to public service body

64. ...

Example 14 – Seized property used by creditor

A registrant PSB resident in Saskatchewan is not a...

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Subsection 183(7) - Sale of Personal Property

Administrative Policy

15 October 2004 Ruling RITS 52698

Ruling respecting the consequences of the seizure and sale of resort points by creditors.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) situs of supply where resort points seized 115

Subsection 183(9)

Administrative Policy

P-102 "Seizures and Repossessions" 11 November 1993

Example No. 9

A mortgagor cannot meet the mortgage payments and other financial obligations associated with his farmland. He cannot afford a...

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Subsection 183(10)

Administrative Policy

P-226 "Application of the GST/HST to supplies made pursuant to various creditor remedies" 24 February 1999

A simple foreclosure action would not fall within subsection 183(10) as this type of action does not normally involve a supply of property to a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 183 - Subsection 183(2) foreclosures not covered 66