Section 172.1

Subsection 172.1(1)

Pension activity

Administrative Policy

19 October 2011 Interpretation Case No. 133414

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19 October 2011 Interpretation Case No. 130384

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Tax Topics - Excise Tax Act - Section 172.1 - Subsection 172.1(5) 48

Subsection 172.1(5)

Administrative Policy

22 December 2011 Ruling Case No. 119214

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Tax Topics - Excise Tax Act - Section 261.01 2

13 December 2011 Interpretation Case No 130278

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19 October 2011 Interpretation Case No. 130384

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Subsection 172.1(7)

Administrative Policy

21 October 2011 Interpretation Case No. 130205

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Articles

Brent F. Murray, "Pension Plans: A Step-by-Step Guide for complying with GST/HST Obligations", Canadian GST/HST Monitor, July 2014, Vol. 310, p.1

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Subsection 172.1(8)

Administrative Policy

Notice No. 280 "Section 172.1 Information Requirements" January 2013

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