Section 212

Table of Contents

Section 212 - Imposition of Goods and Services Tax
Cases(1)
Subsection 212(2)
Administrative Policy(1)

Cases

Flavell v. Deputy Minister of National Revenue for Customs and Excise (1996), 137 DLR (4th) 45 (FCTD)

The Canadian owner of a houseboat that was normally kept in a marina near Kingston, Ontario and had a new engine installed in the United States as...

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Words and Phrases
import

Subsection 212(2)

Administrative Policy

RC4082 "GST/HST Information for Charities," 29 June 2010, pp. 27-28

Includes a simple example where a registered charity, which previously had bought a building for use as to 70% in exempt activities and 30% for...

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