Section 278

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 140
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply taxable supply of frequent flyer points 197
Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon frequent flyer points could be coupons 110
Tax Topics - Excise Tax Act - Section 181.2 frequent flyer points not gift certificates 119
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 252

Administrative Policy

8 March 2018 CBA Commodity Tax Roundtable, Q.13

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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