Section 263.01

Subsection 263.01(1)

A selected listed financial institution (SLFI), which is the builder of a multiple unit residential complex (MURC) situated in Ontario and a MURC...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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	240
Tax Topics - Excise Tax Act - Section 225.2 - Subsection 225.2(2)	tax paid in error not included in A and F of formula	287
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Tax	tax does not include tax paid in error	104