Nestlé Canada Inc. v. The Queen, 2017 TCC 33
Nestlé Canada promoted the sale of various of its products at Costco warehouses by having Costco agree to post signs on the shelves indicating...
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|Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon||the mere posting and honouring by Costco of dollar-amount discounts for which it was reimbursed by Nestlé Canada did not come within the GST/HST coupon rules||314|
|Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc.||acceptance of oral Crown statement as to provision's purpose||128|
27 July 2012 Interpretation Case No. 126511
28 January 2005 Interpretation Case No. 55951
S.232.1 would apply to amounts paid by suppliers to a retailer to promote specified products, with the retailer offering point of sale "instant...