Words and Phrases - "royalty interest"

88
44
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38
31
20
15
75
2
2
32
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81
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2

Notice 269 – Draft GST/HST Memorandum 3.7, "Natural Resources" 15 February 2012

Overview of section 162

1. Section 162 deems the following supplies of natural resource property rights not to be supplies for GST/HST...

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