Section 188.2

Subsection 188.2(2)

Denial of ITCs by virtue of ss. 188.2(2) and (3) (under “Eligibility for ITCs”)

Subject to the exclusion in proposed subsection 188.2(5), to...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Virtual Payment Instrument		142
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Cryptoasset		56
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Mining Activity		118
Tax Topics - Excise Tax Act - Section 188.2 - Subsection 188.2(4)		119
Tax Topics - Excise Tax Act - Section 188.2 - Subsection 188.2(5)		304
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient		204
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(4)		269
Tax Topics - Excise Tax Act - Section 200 - Subsection 200(2)		428

No GST collectible re mining activity (under “Collection of tax”)

Subject to the exclusion in proposed subsection 188.2(5) … where a person...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Virtual Payment Instrument		142
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Cryptoasset		56
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Mining Activity		118
Tax Topics - Excise Tax Act - Section 188.2 - Subsection 188.2(2)		374
Tax Topics - Excise Tax Act - Section 188.2 - Subsection 188.2(5)		304
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient		204
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(4)		269
Tax Topics - Excise Tax Act - Section 200 - Subsection 200(2)		428

Two examples of the implications of not joining or joining a mining group (under “What are the implications of the proposed amendment in...

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 - Section 123 - Subsection 123(1) - Virtual Payment Instrument		142
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Cryptoasset		56
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Mining Activity		118
Tax Topics - Excise Tax Act - Section 188.2 - Subsection 188.2(4)		119
Tax Topics - Excise Tax Act - Section 188.2 - Subsection 188.2(2)		374
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient		204
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(4)		269
Tax Topics - Excise Tax Act - Section 200 - Subsection 200(2)		428