Subsection 202(4)
Administrative Policy
15 September 2017 Interpretation 169313
An individual, while registered for GST/HST purposes, acquires a truck exclusively for personal use. Subsequently, the individual commences to use...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 199 - Subsection 199(3) | ITC determination where motor vehicle that is not a passenger vehicle (e.g., taxi) commences to be used 10% to 90% in commercial use | 338 |
28 May 1996 Interpretation File No. 11650-3
Regarding the acquisition by a GST registered individual of a passenger vehicle (the "vehicle") for use less than exclusively (i.e., less than...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 203 - Subsection 203(3) | no GST on subsequent sale of s. 202(4) vehicle | 129 |
25 July 1995 Interpretation File No. 11650-7
A registered individual (the "registrant") acquired a passenger vehicle which was used 80% in the registrant's commercial activities, and with the...