Words and Phrases - "issue"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240

Summary Under
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 3 - Paragraph 3(a) - Subparagraph 3(a)(ii)
invoice not issued if not sent

The auditing firm (“DMCL”) issued an invoice for audit services rendered to the appellant which it claimed not to have seen until it was...

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Words and Phrases
issue
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 152 - Subsection 152(1) - Paragraph 152(1)(b) departure of supplier from its usual prompt invoicing 274
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) no contractual nexus between ITC claimant and supplier 265
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9) possible deposits subsequently may have been applied by agreement as payments on account 233
Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2) unregistered purchaser 35
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) sale by corporation not exempted 30