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P-242    Whether a customer list is personal property that can be produced by a person for purposes of paragraphs 141.1(1)(a) and (b) of the Excise Tax Act

Notice to the reader:
Effective July 1, 2006, the rate of GST is 6% and the rate of the HST is 14%. All references to GST/HST rates of 7% and 15% in this publication should be read as 6% and 14% respectively. For more information please refer to July 1, 2006 Reduction in the Rate of the GST/HST.

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Last update: 2003-09-16

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Date modified:
2003-09-16 		Return to
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