Section 239

Subsection 239(1) - Authority for Separate Returns

Administrative Policy

GST/HST Memorandum 2.4 Branches and Divisions, May 1999

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Forms

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Subsection 239(2)

See Also

R 171 Enterprises Ltd. v. The Queen, 2004 TCC 36 (Informal Procedure)

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Administrative Policy

GST/HST Memorandum 18-2 “Provincial Governments” February 2020

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October 28, 1997 Ruling RITS/No HQR0000804

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