Subsection 263.01(1)
Administrative Policy
16 May 2024 GST/HST Interpretation 224829 - GST/HST reporting related to a deemed supply of a multiple unit residential complex by a selected listed financial institution
A selected listed financial institution (SLFI), which is the builder of a multiple unit residential complex (MURC) situated in Ontario and a MURC...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 225.2 - Subsection 225.2(2) | application of the SAM formula to a self-constructed MURC | 190 |
19 January 2019 Interpretation 165888
CRA allowed a rebate claim of ACo (a SLFI) for amounts of federal tax paid in error. No provincial HST was refunded based on the understanding...
| 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 225.2 - Subsection 225.2(2) | tax paid in error not included in A and F of formula | 257 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Tax | tax does not include tax paid in error | 102 |