Subsection 205(1) - Financial Institution Making Election for Exempt Supplies
Guide for Providers of Financial Services under "Input Tax Credits"
Subsection 205(3) - Registrant Ceasing to Be Financial Institution
Guide for Providers of Financial Services under "Special Provisions" - "Election for Exempt Treatment of Supplies"
The change-of-use rules will apply to those assets which, as a result of the election under s. 150, will be used to make exempt supplies.
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|Tax Topics - Excise Tax Act - Section 150 - Subsection 150(1)||2|