Section 4

Subsection 4(1) - Tax on Premiums in Respect of Insurance Effected Outside Canada


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...

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