Subsection 211.17(2)
Paragraph 211.17(2)(a)
Subparagraph 211.17(2)(a)(i)
Administrative Policy
GST/HST Notice 322, Recovery of the GST/HST Under the Digital Economy Measures, April 2022
General requirement under s. 211.14(1) to register and charge GST/HST to unregistered recipient
Collection of the GST/HST
A key component of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) | 235 |
Paragraph 211.17(b)
Administrative Policy
14 February 2024 GST/HST Interpretation 231621 - Adjustment, credit or refund of tax charged or collected under Subdivision E of Division II
Can a person registered under Subdivision E of Division II refund GST/HST charged to a Canadian resident customer who provides evidence that they...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) | debit note can be issued in lieu of a credit note including where the refund occurred pursuant to the s. 211.17(2)(b) exception | 142 |