Section 205

Subsection 205(1) - Financial Institution Making Election for Exempt Supplies

Administrative Policy

Guide for Providers of Financial Services under "Input Tax Credits"

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Subsection 205(3) - Registrant Ceasing to Be Financial Institution

Administrative Policy

Guide for Providers of Financial Services under "Special Provisions" - "Election for Exempt Treatment of Supplies"

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Tax Topics - Excise Tax Act - Section 150 - Subsection 150(1) 2