Subsection 225.2(1)
Subsection 225.2(2)
Administrative Policy
19 January 2019 Interpretation 165888
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Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Regulations - Selected Listed Financial Institutions Attribution Method (GST/HST) Regulations - Section 46 - Paragraph 46(a) - Element G - Subparagraph (iii) | refund of tax paid in error not included in refunded tax referred to in G | 230 |
Tax Topics - Excise Tax Act - Section 263.01 - Subsection 263.01(1) | tax paid in error was not tax that was subject to the s. 263.01 restriction | 203 |
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Tax | tax does not include tax paid in error | 102 |
8 March 2018 CBA Commodity Tax Roundtable, Q.10
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Locations of other summaries | Wordcount | |
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Tax Topics - Excise Tax Act - Section 278 - Subsection 278(2) | SLFI tax must be remitted irrespective of a failure of a SLFI supplier to charge the tax going into the SAM formula | 345 |
GST/HST Notice 308 GST/HST and Investment Limited Partnerships July 2018
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B-107 "Investment Plans (Including Segregated Funds of an Insurer) and the HST" April 2013
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