Statute
Section 211.15 — Excise Tax Act: Billing agent
Text of the provision Official document
For the purposes of this Part, if a particular person that is registered under this Subdivision makes an election in respect of a supply under subsection 177(1.1) with a registrant described in subsection 177(1.11), the registrant is deemed not to have made a supply to the particular person of services of acting as an agent described in subsection 177(1.11) in respect of the supply.
Official source: laws-lois.justice.gc.ca
There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.
Search case law on this topic
See judgments from Canadian courts and tribunals with a plain-English summary and legal holding.
Explore case law →