Subsection 281(1)
See Also
1089391 Ontario Inc. v. The Queen, 2020 TCC 129
The taxpayer, a private company, was credited with the new housing rebate, which was assigned by it to the vendor, on its purchase of a new...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) | s. 296(2.1) unavailable because taxpayer assessed to deny rebate under s. 297(1) rather than for net tax under s. 296(1) | 238 |
| Tax Topics - Excise Tax Act - Section 296 - Subsection 296(3.1) | s. 296(3.1) unavailable because taxpayer assessed to deny rebate under s. 297(1) rather than for net tax under s. 296(1) | 225 |