Words and Phrases - "directory provision"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

9118-5322 Québec inc. v. The Queen, 2018 TCC 96

Summary Under
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(4) - Paragraph 254(4)(c)
failure to obtain and transmit prescribed forms on timely basis

Lafleur J indicated that a builder cannot deduct from net tax for the amount of new housing rebates credited to its home purchasers in a reporting...

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Words and Phrases
directory provision
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 254 - Subsection 254(5) - Paragraph 254(5)(a) transmitting purchaser new home rebate forms to CRA (or the ARQ) is imperative to the claiming by the builder of the rebate amount 297