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