Words and Phrases - "transfer of ownership"

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
88
t
46
u
15
v
9
w
22
y
2

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

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (d)
unit trust redemption fee could be consideration for the “transfer of ownership” of units to the trust

A group of private unit investment trusts (the Funds) are registered as an SLFI Group for GST/HST and QST purposes and having in every province,...

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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