Words and Phrases - "means ... and includes"

a
85
b
44
c
76
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
89
t
46
u
15
v
9
w
22
y
2

Fiera Foods Company v. The King, 2023 TCC 140

Summary Under
Tax Topics - Excise Tax Act - Regulations - Input Tax Credit Information (GST/HST) Regulations - Section 2 - Supporting Documentation
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...

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Words and Phrases
form means ... and includes
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