Section 220.06

Subsection 220.06(1)

Administrative Policy

23 March 2017 CBA Commodity Taxes Roundtable, Q.15

An Ontario private vocational college leases equipment from a non-registered European supplier, with the equipment being delivered to it outside...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 220.07 - Subsection 220.07(1) double HST where equipment imported by lessee in then purchased by it 93
Tax Topics - Excise Tax Act - Section 136.1 - Subsection 136.1(1.1) s. 220.06 engaged when lessee exercises purchase option on equipment leased and imported form non-resident lessor 94