Subsection 206(2) - Beginning Use in Commercial Activities
Administrative Policy
24 February 2011, CBA/CRA GST Round Table, Q. 15 - "Amalgamation & Successor Corp's ITC Entitlement"
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | if predecessor denied ITC, Amalco may be able to claim basic tax content | 174 |
| Tax Topics - Excise Tax Act - Section 271 | 173 |
Subsection 206(3)
Administrative Policy
GST/HST Memorandum 17-12 [17.12] "Input Tax Credit Allocation Methods for Financial Institutions for Purposes of Section 141.02" 23 July 2021
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Subsection 206(5) - Reducing Use in Commercial Activities
Administrative Policy
B-109 "Application of the GST/HST to the Practice of Naturopathic Doctors" 31 July 2015
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