Input Tax Credit Allocation Methods (GST/HST) Regulations

Section 1 Bank

A dual bank/insurer is an insurer

7. … Under section 1 of the Regulations, a bank is defined for purposes of the Regulations in respect of a...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Allocation Methods (GST/HST) Regulations - Section 1 - Insurer		178
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(1) - Qualifying Institution		525
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(1) - Tax Credit Amount		275
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(1) - Residual Input Tax Amount		44
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(9)		597
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(24)		45
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(4)		344

Foreign insurer that does not carry on an insurance business in Canada is not an insurer

8. An insurer is defined in subsection 123(1) to mean...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Allocation Methods (GST/HST) Regulations - Section 1 - Bank		107
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(1) - Qualifying Institution		525
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(1) - Tax Credit Amount		275
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(1) - Residual Input Tax Amount		44
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(9)		597
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(24)		45
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(4)		344