Archived - Legislative Proposals, Draft Regulations and Explanatory Notes Relating to the Excise Tax Act
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Published by
The Honourable Jim Flaherty, P.C., M.P.
Minister of Finance
September 2009
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Related Documents:
- News Release (News Release 2009-088)
Table of Contents
|
Clause in Legislation |
Section
of the Act Amended |
Topic |
|---|---|---|
|
|
||
| Legislative Proposals Relating to the Excise Tax Act | ||
| 1 | 141.01 | Method of Determining Extent of Use, etc. |
| 2 | 141.02 | Input Tax Credit Allocation Methods for Financial Institutions |
| 3 | 172.1 | Pension Plans |
| 4 | 185 | Financial Services – Input Tax Credits |
| 5 | 217 | Imported Supplies of Financial Institutions |
| 6 | 217.1 & 217.2 | Imported Supplies of Financial Institutions |
| 7 | 218.01 | Imposition of Goods and Services Tax |
| 8 | 218.1 | Tax in Participating Province |
| 9 | 218.2 & 218.3 | When Tax Payable |
| 10 | 219 | Filing of Returns and Payment of Tax |
| 11 | 220 | Dealings Between Permanent Establishments |
| 12 | 220.05 | Pension Entities |
| 13 | 220.08 | Pension Entities |
| 14 | 225.2 | Adjustment to Net Tax |
| 15 | 232.01 & 232.02 | Tax Adjustment Notes |
| 16 | 238 | Filing of Returns |
| 17 | 261.01 | Pension Plan Rebate |
| 18 | 273.2 | Information Return for Financial Institutions |
| 19 | 281 | Effect of Extension |
| 20 | 284.1 | Failure to Provide Information on an Information Return |
| 21 | 298 | Period for Assessment |
| 22 | 301 | Notice of Objection |
| 23 | 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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| Explanatory Notes | ||