Section 223

Subsection 223(1) - Disclosure of Tax

Cases

Occo Developments Ltd. v. McCauley, 1996 CanLII 4803 (NBCA)

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Governor's Hill Development Ltd. v. Robert, [1993] GSTC 35 (Ont. Ct. G.D.), aff'd [1996] GSTC 43 (C.A.)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 224 84

Woodlawn Construction Ltd. v. Bedford Waterfront Development Corp. Ltd., [1993] GSTC 34 (NSSC T.D.)

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See Also

NWorks Management Corp. (Globotech Communications) v. Lincourt, 2018 QCCQ 1021

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 224 supplier who failed to charge QST could recover, following assessment, from recipient 146
Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(c) purpose is to permit late recovery and matching ITC 124

Lauber v. Reid, 2016 QCCA 1587

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Articles

GST M 300-7-7, "Co-operative Advertising", : The registered recipient of a supply can prepare and sign documentation that meets the requirements so long as the supplier accepts the documentation and ensures that it adequately discloses the amount of tax paid.

Subsection 223(2)

See Also

Agence du revenu du Québec v. 9141-5315 Québec Inc., 2017 QCCQ 12233

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