Subsection 4(1) - Tax on Premiums in Respect of Insurance Effected Outside Canada
Articles
Brent F. Murray, "Excise Tax & Insurance Premiums", Canadian GST Monitor No. 245, February 2009, p. 1.
Subsection 4(3) - Residence of Corporation
Administrative Policy
20 October 2011 Interpretation Case No. 134951
A non-resident corporation which invested in shares of producing oil and gas wells in Canada, was not considered to be carrying on business in...