Words and Phrases - "other obligation"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
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

United Parcel Service Canada Ltd. v. Canada, 2009 SCC 20, [2009] 1 S.C.R. 657

Summary Under
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(1)
refund obtained by supplier

The registrant (UPS), in its capacity as a licensed customs broker, overpaid GST on goods it brought into Canada on behalf of persons to whom it...

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Words and Phrases
other obligation
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 296 - Subsection 296(2.1) requirement to apply s. 296(2.1) on assessment 185