Statute
Section 231.1 — Excise Tax Act: No adjustment of provincial component of tax
Text of the provision Official document
The amount of tax under subsection 165(2) in respect of a supply that is equal to the amount in respect of the supply that may be deducted under subsection 234(3) by a person shall not be included in determining the amount that may be deducted or that is required to be added, as the case may be, under section 231 or 232 in determining the net tax of the person for any reporting period of the person.
Official source: laws-lois.justice.gc.ca
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