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Memorandum 8-1 [8.1] "General Eligibility Rules" 10 May 2005 -- summary under Paragraph 225(4)(b)

February 28, 2006 is within 4 years of February 28, 2002

82. For a person, other than a specified person, an ITC that arises in a particular...

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Read more about Memorandum 8-1 [8.1] "General Eligibility Rules" 10 May 2005 -- summary under Paragraph 225(4)(b)

Chew Estate v. The Queen, [2013] GSTC 52, 2013 TCC 89 (Informal Procedure) -- summary under Paragraph 225(4)(b)

Full Title

Chew Estate v. The Queen, [2013] GSTC 52, 2013 TCC 89 (Informal Procedure)

Summary Under

Tax Topics - Excise Tax Act - Section 225 - Subsection 225(4) - Paragraph 225(4)(b)

quarterly reporting period ending on June 30, 2009 was within 4 years of the quarterly reporting period ending on June 30, 2005

The registrant, who had a quarterly GST reporting period, had acquired a property for personal use, but converted it to commercial use (for...

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Read more about Chew Estate v. The Queen, [2013] GSTC 52, 2013 TCC 89 (Informal Procedure) -- summary under Paragraph 225(4)(b)