Section 271

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.11(b)

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Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Paragraph 3(a) Amalco can issue invoice on behalf of one predecessor re purchase by another predecessor 95

23 March 2017 CBA Commodity Taxes Roundtable, Q. 5

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 20. ("Reorganizations - Amalgamations")

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Tax Topics - Excise Tax Act - Section 167 - Subsection 167(1) not available if immediate amalgamation of recipient 309

24 February 2011, CBA/CRA GST Round Table, Q. 15 - "Amalgamation & Successor Corp's ITC Entitlement"

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GST/HST Memoranda Series 2.7 Cancellation of Registration May 2005

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Tax Topics - Excise Tax Act - Section 272.1 - Subsection 272.1(6) 78

GST M 200-8 "Cancellation of Registration"

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Tax Topics - Excise Tax Act - Section 242 - Subsection 242(1) 0