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  • Income Tax Act
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Section 156.1

Table of Contents

Section 156.1
Administrative Policy(1)

Administrative Policy

3 July 1991 T.I. (Tax Window, No. 5, p. 22, ΒΆ1337)

No deduction can be made for the federal sales tax credit (or any other amount deemed to be "paid on account of tax") in calculating the $1,000 threshold.

Tax Topics

  • Public Transactions
  • General Concepts
  • Statutory Interpretation
  • Income Tax Act
    • 1-20
    • 21-40
    • 41-60
    • 61-80
    • 81-100
    • 101-120
    • 121-140
    • 141-160
      • Section 142
      • Section 142.2
      • Section 142.3
      • Section 142.5
      • Section 142.7
      • Section 143
      • Section 143.1
      • Section 143.2
      • Section 143.3
      • Section 143.4
      • Section 144
      • Section 144.1
      • Section 146
      • Section 146.1
      • Section 146.2
      • Section 146.3
      • Section 146.01
      • Section 147
      • Section 147.1
      • Section 147.2
      • Section 147.3
      • Section 147.4
      • Section 148
      • Section 148.1
      • Section 149
      • Section 149.1
      • Section 150
      • Section 152
      • Section 153
      • Section 156
      • Section 156.1
      • Section 157
      • Section 158Payment of remainder
      • Section 159
      • Section 160
      • Section 160.1
      • Section 160.2
    • 161-180
    • 181-200
    • 201-220
    • 221-240
    • 241-260
    • 261-269
  • Income Tax Regulations
  • Income Tax Application Rules
  • Excise Tax Act
  • Other Legislation
  • Treaties
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