Section 120

Table of Contents

Subsection 120(5)


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...

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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