Section 232.1

See Also

Nestlé Canada Inc. v. The Queen, 2017 TCC 33

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Locations of other summaries Wordcount
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 300
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. acceptance of oral Crown statement as to provision's purpose 122

Administrative Policy

27 July 2012 Interpretation Case No. 126511

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28 January 2005 Interpretation Case No. 55951

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Articles

Shashi Fernando-Eden, "Commodity Tax Highlights", CA Magazine, August 2004, p. 34.