Section 213

Table of Contents

Administrative Policy

27 February 2020 CBA Roundtable, Q.1

A commercial aircraft, which was owned by a non-registered, non-resident was leased to a registered Canadian-resident corporation (the...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Regulations - Non-Taxable Imported Goods (GST/HST) Regulations - Section 3 - Paragraph 3(n) - Subparagraph 3(n)(i) - Clause 3(n)(i)(A) prior delivery of aircraft by lease outside Canada (a tax-relieved supply) by virtue of a novation caused its subsequent importation to be taxable 460