23 March 2017 CBA Commodity Taxes Roundtable, Q.17
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|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|