Administrative Policy
Excise and GST/HST News - No. 101 March 2017
No flow-through of Indian exemption through 2-tier partnerships
[A] partnership is a “person,” as defined under subsection 123(1) of the...
Information for Non-Profit Organizations under "Registering for the GST"
An office or branch within an unincorporated organization will be considered a separate person if it has a significant degree of control over its...