Subsection 218.1

Subsection 218.1(1)

Application to public service body re service imported into Ontario for exempt use

39. ...

Example 3 – Imported supply of a service

During a...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 220.07 - Section 220.07(2)		180
Tax Topics - Excise Tax Act - Section 220.05 - Subsection 220.05(1)		288
Tax Topics - Excise Tax Act - Section 220.08 - Subsection 220.08(1)		206
Tax Topics - Excise Tax Act - Section 171 - Paragraph 171(4)(b)		202
Tax Topics - Excise Tax Act - Section 171 - Subsection 171(3)		152
Tax Topics - Excise Tax Act - Section 183 - Subsection 183(6)		236
Tax Topics - Excise Tax Act - Section 175 - Subsection 175(1)		357
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2)		124
Tax Topics - Excise Tax Act - Section 259.1 - Subsection 259.1(2)		141
Tax Topics - Excise Tax Act - Section 261.1 - Subsection 261.1(1)		215
Tax Topics - Excise Tax Act - Section 261.3		216
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1)		207
Tax Topics - Excise Tax Act - Regulations - New Harmonized Value-Added Tax System Regulations, No. 2 - Section 13		87
Tax Topics - Excise Tax Act - Section 259 - Subsection 259(1) - Non-Creditable Tax Charged		25

Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(2)		40

64. Where the registrant who acquires the continuous transmission commodity from the first buyer is not acquiring the commodity for consumption,...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 12		138
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 14		73
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 15.1		197
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 15.2		144
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 1		692
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 6.1		195
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 2		121
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(6)		282
Tax Topics - Excise Tax Act - Section 236.1		131

Test of whether the expense (re qualifying consideration) was used in a participating-province activity

The provincial part of the HST is...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 217 - Canadian Activity		59
Tax Topics - Excise Tax Act - Section 217 - Loading		241
Tax Topics - Excise Tax Act - Section 217 - Qualifying Consideration - Element A - Paragraph A(b)		241
Tax Topics - Excise Tax Act - Section 217.1 - Subsection 217.1(4)		203
Tax Topics - Excise Tax Act - Section 217.1 - Subsection 217.1(1)		102
Tax Topics - Excise Tax Act - Section 217.1 - Subsection 217.1(1) - Paragraph 217.1(1)(b)		186
Tax Topics - Excise Tax Act - Section 217.1 - Subsection 217.1(2) - Paragraph 217.1(2)(d)		118
Tax Topics - Excise Tax Act - Section 217.1 - Subsection 217.1(2) - Paragraph 217.1(2)(a)		175
Tax Topics - Excise Tax Act - Section 217 - Specified Arm's Length Supply		163