Subsection 211.14(1)
Administrative Policy
3 April 2025 GST/HST Interpretation 248372 - The simplified regime (Subdivision E of Division II of Part IX) and the special attribution method formula for selected listed financial institutions
A selected listed financial institution (SLFI) that was registered under the regular GST/HST registration provisions purchased intangible personal...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 211.17 - Subsection 211.17(1) | s. 211.17(1) does not preclude a net refund under the SAM formula but denies an ITC to a regular registrant who fails to provide its registration number | 303 |
| Tax Topics - Excise Tax Act - Section 225.2 - Subsection 225.2(2) | s. 211.17(1) does not preclude a net refund under the SAM formula | 320 |
19 December 2023 GST/HST Interpretation 230511 - Non-resident vendor selling digital products or services
A non-resident supplies digital products or services though digital platforms and websites and also sells advertising on its website through a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | no guidance on whether hosting of advertising on non-resident website could be considered to be a service performed in part in Canada | 197 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(c) | “may be used” means “allowed to be used” | 222 |