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- Title
SECOND ITC CLAIM USING DIFFERENT ALLOCATION METHODOLOGY ALLOWED.
- Authors
Hamdy, Dalia; Morris, Ryan L.; Templeton, Michael D.
- Abstract
The article discusses the court case CIBC World Markets Inc. v. Canada regarding the second claim of goods and services tax (GST) return by CIBC World Markets Inc. against the Government of Canada under the input act for tax credits (ITCs). It highlights the claim led by the company for the taxation years 1998 and 1999 in Canada. It informs the rejection made by the ministry of Canada against the company in context to the inability of second claim on different methods under the legal act.
- Subjects
CANADA; CIBC World Markets Inc.; ACTIONS &; defenses (Law); VALUE-added tax; TAX credit laws; TAXATION of corporate profits; CANADIAN politics &; government
- Publication
Canadian Tax Journal / Revue Fiscale Canadienne, 2012, Vol 60, Issue 1, p133
- ISSN
0008-5111
- Publication type
Article