Section 211.17

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...

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Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3) 235