Words and Phrases - "transfer of ownership"

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3 September 2019 GST/HST Interpretation 173195 - […][Mutual Fund Units]

unit trust redemption fee could be consideration for the “transfer of ownership” of units to the trust
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Words and Phrases
transfer of ownership
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) unit trust redemption fee would generally be exempted from GST/HST if it was payable by the redeeming unitholder to the trust rather than the fund manager 202
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q) para. (q) inapplicable to any subscription or redemption fees payable by redeeming unitholders to fund manager given that they were borne by them rather than Funds 237