Subsection 199(3)
Administrative Policy
15 September 2017 Interpretation 169313
An individual, while registered for GST/HST purposes, acquires a vehicle exclusively for personal use. Subsequently, the individual commences to...
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Tax Topics - Excise Tax Act - Section 202 - Subsection 202(4) | ITC determination where passenger vehicle commences to be used 10% to 90% in commercial use | 264 |