Subsection 218.1(1)
Paragraph 218.1(1)(a)
Administrative Policy
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
Application to public service body re service imported into Ontario for exempt use
39. ...
Example 3 – Imported supply of a service
During a...
GST M 300-9 "Imported Services and Intangible Property"
Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Section 169 - Subsection 169(2) | 38 |
Paragraph 218.1(1)(b)
Administrative Policy
GST/HST Memorandum 4.5.2 (4-5-2) "Exports – Tangible Personal Property" August 2014
64. Where the registrant who acquires the continuous transmission commodity from the first buyer is not acquiring the commodity for consumption,...
Subsection 218.1(1.2)
Paragraph 218.1(1.2)(b)
Administrative Policy
Bulletin B-095 June 2011 "The Self-assessment Provisions of Section 218.01 and Subsection 218.1(1.2) for Financial Institutions (Import Rules)"
Test of whether the expense (re qualifying consideration) was used in a participating-province activity
The provincial part of the HST is...