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...
| 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 | 97 |
| 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 | 103 |