Subsection 120(5)
Cases
Canada v. Société des alcools du Québec, 2002 FCA 69
The respondent, which was the Quebec liquor marketing board, sought a full refund of the federal sales tax (imposed at a 19% rate) that was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Regulations/Statutory Delegation | Reg. providing a partial rebate for FST included in transitional inventory improperly failed to provide a full refund according to legislative intent to avoid double taxation | 752 |