Section 218

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.17

Where a Canadian financial institution self-assessed itself for Division IV GST on an imported supply from an unregistered non-resident and then...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1) rebate where CRA assesses non-resident for not charging Div. II tax where the recipient had already self-assessed Div. IV tax 314
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(6) CRA can assess to reverse self-assessed Div. IV tax if it has assessed the non-resident for uncharged Div. II tax 112

Subsection 218(1)