Subsection 278(1) - Place of Filing
Subsection 278(2)
See Also
Royal Bank of Canada v. The Queen, [2007] GSTC 122, 2007 TCC 281
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) | taxable supply of frequent flyer points | 146 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | taxable supply of frequent flyer points | 207 |
| Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon | frequent flyer points could be coupons | 114 |
| Tax Topics - Excise Tax Act - Section 181.2 | frequent flyer points not gift certificates | 121 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(1) - Paragraph 296(1)(b) | no double taxation in s. 296(1)(b) assessment of purchaser because supplier had been released from its remittance obligation under CCAA plan | 262 |
Administrative Policy
8 March 2018 CBA Commodity Tax Roundtable, Q.13
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 157 - Subsection 157(1) - Paragraph 157(1)(b) | wire transfers can get lost because of intermediary banks cutting off essential characters | 71 |
8 March 2018 CBA Commodity Tax Roundtable, Q.10
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 225.2 - Subsection 225.2(2) | SLFI tax based on amount payable even if not charged | 392 |