Administrative Policy
22 December 2011 Ruling Case No. 119214
General discussion.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 172.1 - Subsection 172.1(5) | 4 |
Articles
Rod Butcher, "GST and Pensions - Back to the Future", GST & Commodity Tax, March 2005, p. 9.
Subsection 261.01(1)
Pension Rebate Amount
Administrative Policy
Draft GST/HST Technical Information Bulletin, Notice 257, The GST/HST Rebate for Pension Entities, October 2010
Overview of 33% rebate
Part II - Pension entity rebate
As mentioned in the introduction, the new pension entity rebate replaces the...