Subsection 142.1(1)
Paragraph 142.1(2)(b)
See Also
Tele-Mobile Company v. The Queen, 2015 TCC 197
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | cellphone connection to a US telephone network, and transmission of call to Canada, were part of a seamless single supply to Canadian customer | 278 |
Administrative Policy
CBAO National Commodity Tax, Customs and Trade Section – 2014 GST/HST Questions for Revenue Canada, Q. 27
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | telecommunication service not within s. 142.1 is not made in Canada | 86 |