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|