Words and Phrases - "issue"
International Hi-tech Industries Inc. v. The Queen, 2018 TCC 240
Summary UnderTax 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
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Words and Phrasesissue
|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||230|
|Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1)||no contractual nexus between ITC claimant and supplier||245|
|Tax Topics - Excise Tax Act - Section 168 - Subsection 168(9)||possible deposits subsequently may have been applied by agreement as payments on account||205|
|Tax Topics - Excise Tax Act - Section 221 - Subsection 221(2)||unregistered purchaser||33|
|Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2)||sale by corporation not exempted||28|