Nestlé Canada Inc. v. The Queen, 2017 TCC 33
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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||300|
|Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc.||acceptance of oral Crown statement as to provision's purpose||122|