Goyette JA contrasted s. 169(1) “which provides a formula that only awards ITCs to the extent that a good or service was used in the course of a commercial activity” (para. 40) with s. 181(5), which provided a notional ITC for a loyalty points redemption amount that was paid in the course of a financial services business provided that, at the same time, it was paid in the course of a commercial activity.
Topics and taglines
Tagline
s. 169(1) requires apportionment of an acquisition of a property or service between commercial and exempt activity
d7 import status
Drupal 7 entity type
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Drupal 7 entity ID
856673
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
856674
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Workflow properties
Workflow state