Subsection 185(1) - Financial Services – Input Tax Credits
See Also
Mac's Convenience Stores Inc. v. The Queen, 2012 TCC 393
Hogan J. found that the registrant, a convenience store operator, was entitled to input tax credits for its purchase of automated banking...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | core service re store ABM was provision of space | 153 |
Administrative Policy
P-108 January 26, 1994 "Raising of Capital"
A non-financial institution is allowed to claim ITCs with respect to inputs acquired for use in the raising of capital that are related to its...