Section 232.1

Table of Contents

Section 232.1
See Also(1)
Administrative Policy(2)
Articles(1)

See Also

Nestlé Canada Inc. v. The Queen, 2017 TCC 33

Nestlé Canada promoted the sale of various of its products at Costco warehouses by having Costco agree to post signs on the shelves indicating...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 181 - Subsection 181(1) - Coupon the mere posting and honouring by Costco of dollar-amount discounts for which it was reimbursed by Nestlé Canada did not come within the GST/HST coupon rules 314
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. acceptance of oral Crown statement as to provision's purpose 128

Administrative Policy

27 July 2012 Interpretation Case No. 126511

A Distributor and Marketer of magazines had the same corporate parent. The Distributor supplied magazines to Retailers by way of Wholesalers. ...

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28 January 2005 Interpretation Case No. 55951

S.232.1 would apply to amounts paid by suppliers to a retailer to promote specified products, with the retailer offering point of sale "instant...

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Articles

Shashi Fernando-Eden, "Commodity Tax Highlights", CA Magazine, August 2004, p. 34.

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