City of Regina v. The Queen, docket 1991-4570 (TCC) -- summary under Section 10

By dwpv, 28 November, 2015

Grants received by the City of Regina were unconditional rather than being linked to work performed by the City in improving highway connector routes. Accordingly, that activity of the City was engaged in for no consideration and, therefore, represented an exempt supply by virtue of s. 10 of Part VI of Schedule V. As a result, that the City was not entitled to input tax credits on related costs.

Topics and taglines
Topic
Excise Tax Act - Schedules - Schedule V - Part VI - s. 10
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
331996
Extra import data
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