Section 225.2

Subsection 225.2(1)

Selected Listed Financial Institution

Administrative Policy

Memorandum 17.6.1 "Definition of ‘Selected Listed Financial Institution'" July 2014

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Subsection 225.2(2)

Administrative Policy

19 January 2019 Interpretation 165888

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Locations of other summaries Wordcount
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
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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Forms

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Subsection 225.2(5)

Administrative Policy

18 February 2015 Ruling 147237 [late election not accepted]

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