Section 259.1

Subsection 259.1(1)

Printed Book

Administrative Policy

8 March 2018 CBA Roundtable, Q.23

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Deduction for Provincial Rebate (GST/HST) Regulations - Schedule 1 - Section 1 provincial rebate (which is unrestricted by ETA s. 259.1) requires a pre-existing printed book 176

Subsection 259.1(2)

See Also

Athabasca University v. The Queen, 2016 TCC 252

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale University purchased books for educational supply rather than a transfer of their ownership to students 109
Tax Topics - Statutory Interpretation - Technical Notes Explanatory Notes not followed 116

Administrative Policy