Technical Notes

Table of Contents

Cases

The Queen v. Ast Estate, 97 DTC 5197 (FCA)

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See Also

Athabasca University v. The Queen, 2016 TCC 252

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 259.1 - Subsection 259.1(2) University’s purpose in acquiring books for its students was their education rather than the (free) “sale” of the books to them 259
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale University purchased books for educational supply rather than a transfer of their ownership to students 109