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...
| 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 |