Words and Phrases - "credit note"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

North Shore Power Group Inc. v. The Queen, 2017 TCC 1, rev'd 2018 FCA 9

Summary Under
Tax Topics - Excise Tax Act - Section 232 - Subsection 232(3)
HST imposed on a customer through the issuance to it of a credit note by an insolvent supplier

The appellant (North Shore) paid half (or approximately $3.0 million plus HST) of the purchase price for various solar array projects to the...

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Words and Phrases
credit note