Words and Phrases - "means ... and includes"
Fiera Foods Company v. The King, 2023 TCC 140
registrant not required to demonstrate that invoice received in name of supplier was in fact “issued” by it
The two bakery plants of the appellant in Toronto were staffed in significant part by temporary workers (“TWs”), who were sourced from third...
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(4) - Paragraph 169(4)(a) | no particular form of supplier documentation is required for ITC purposes | 328 |
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | no requirement that the tax be payable to a particular person | 288 |