first order supply rule

Bank of Montreal v. Canada (Attorney General), 2020 FC 1014, aff'd 2021 FCA 189 -- summary under Subsection 141.02(18)

Full Title
Bank of Montreal v. Canada (Attorney General), 2020 FC 1014, aff'd 2021 FCA 189
Summary Under
Tax Topics - Excise Tax Act - Section 141.02 - Subsection 141.02(18)
Minister's rejection of bank's proposed methodology based on perceived distortions, was reasonable

The Minister rejected (under s. 141.02(20)) the request of the registrant (the “Bank”) for approval of an “output method formula” ITC...

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