Section 263.01

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...

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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...

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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