Section 185 - Property and Services for Financial Services

Subsection 185(1) - Financial Services – Input Tax Credits

See Also

Revenue and Customs v Frank A Smart & Son Ltd (Scotland), [2019] UKSC 39

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) input credits were available for fund raising costs of a taxable business 516

Mac's Convenience Stores Inc. v. The Queen, 2012 TCC 393

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) core service re store ABM was provision of space 141

Administrative Policy

P-108 January 26, 1994 "Raising of Capital"

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P-094 December 20, 1993 "Application of Subsections 185(1) and 186(1) to Holding Companies".