Section 272

Administrative Policy

GST/HST Policy Statement P-045: Butterfly Transactions 9 November 1992 (Obsolete February 2012)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) registration of subsidiary of butterfly transferee corporation 267

23 March 2017 CBA Commodity Taxes Roundtable, Q.10

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CBAO National Commodity Tax, Customs and Trade Section – 2013 GST/HST Questions for Revenue Canada, Q. 18. ("Winding up and GST ITC Entitlements")

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Articles

Allan Gelkopf, Zvi Halpern-Shavim, "Five Arbitrary Differences between Corporations and Partnerships for GST/HST Purposes", Sales and Use Tax, Federated Press, Volume XIII, No. 2, 2015, p. 674.

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Subsection 272.1(5)

Cases

Dimension J.M.M. Inc. v. Canada, 2005 FCA 168

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(4) not available where only a credit note issued 130
Tax Topics - Excise Tax Act - Section 299 - Subsection 299(2) assessment of partnership before assessment of partner not required 163