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Tax Topics
Excise Tax Act
161-180
Section 166 - Supply by Small Supplier Not a Registrant
Section 166 - Supply by Small Supplier Not a Registrant
Table of Contents
Section 166 - Supply by Small Supplier Not a Registrant
Administrative Policy
(1)
Administrative Policy
GST M 300-1 "Liability for Tax" under "Small Suppliers"
No tax is payable or collectible on taxable supplies made by small suppliers.
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Excise Tax Act
1-122
Section 123
Interpretation
123.1-140
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161-180
Section 161
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Section 162
Section 163
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Section 165.2
Section 166
Supply by Small Supplier Not a Registrant
Section 166.2
Section 167
Section 167.1
Section 168
When Tax Payable
Section 169
Input Tax Credits
Section 170
Section 171
Becoming and Ceasing to Be Registrant
Section 172
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Section 172.1
Section 172.2
Section 173
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Section 174
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Section 175
Section 175.1
Section 177
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Section 178
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Section 178.8
Section 179
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Section 180
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