Section 142.1

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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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