Subsection 259.1(1)
Printed Book
Administrative Policy
8 March 2018 CBA Roundtable, Q.23
Where there is a recording of a spoken reading of a book that was published electronically, such as a book published only on Kindle, with no...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Regulations - Deduction for Provincial Rebate (GST/HST) Regulations - Schedule 1 - Section 1 | provincial rebate (which is unrestricted by ETA s. 259.1) requires a pre-existing printed book | 176 |
Subsection 259.1(2)
See Also
Athabasca University v. The Queen, 2016 TCC 252
Athabasca University (“Athabasca”) delivered instructional services in respect of courses and programs (“courses”) online and through...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Sale | University purchased books for educational supply rather than a transfer of their ownership to students | 111 |
| Tax Topics - Statutory Interpretation - Technical Notes | Explanatory Notes not followed | 120 |
Administrative Policy
GST/HST Memorandum 13.5 Non-creditable Tax Charged January 2017
Sale includes giving away
83. This rebate is available to specified persons if the specified property is acquired, imported, or brought into a...