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Archived - Legislative Proposals, Draft Regulations and Explanatory Notes Relating to the Excise Tax Act
Published by
The Honourable James M. Flaherty, P.C., M.P.
Minister of Finance
January 2007
Notice to the reader:
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PDF Version - [239 KB]
- Canada's New Government Unveils Proposed Improvements to the Application of the GST/HST to the Financial Services Sector (News Release 2007-006)
Table of Contents
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Clause in Legislation |
Section of the Act |
Topic |
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| Legislative Proposals Relating to the Excise Tax Act | ||||
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1 |
141.01 |
Method of Determining Extent of Use, etc. |
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2 |
141.02 |
Input Tax Credit Allocation Methods for Financial Institutions |
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3 |
185 |
Financial Services - Input Tax Credits |
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4 |
217.1 |
Imported Supplies of Financial Institutions |
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5 |
218.01 |
Imposition of Goods and Services Tax |
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6 |
218.1 |
Tax in Participating Province |
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7 |
218.2 & 218.3 |
When Tax Payable |
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8 |
219 |
Filing of Returns and Payment of Tax |
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9 |
220 |
Dealings Between Permanent Establishments |
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10 |
225.2 |
Adjustment to Net Tax |
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11 |
301 |
Notice of Objection |
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12 |
306.1 |
Limitation on Appeals to the Tax Court |
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Draft Input Tax Credit Allocation Methods (GST/HST) Regulations |
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