Business

Table of Contents

Cases

Calgary (City) v. Canada, [2012] 1 S.C.R. 689, 2012 SCC 20

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 24 120
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient mere provision of earmarked funding did not render the Province a recipient 256
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply alleged separate supply: a preparatory component 277

See Also

630413NB Inc. v. The Queen, 2016 TCC 156 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) no business of assuming litigation 67

University of Calgary v. The Queen, 2016 DTC 1006 [at 2522], 2015 TCC 321

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) s. 141.01(2) required allocation of indirect (common area) costs between taxable and exempt use 425
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) method based on actual use of traceable inputs was appropriately appplied to indirect inputs 161

Wadley v. The Queen, 2006 DTC 3401, 2006 TCC 440 (Informal Procedure)

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Richter & Associates Inc v. The Queen, 2005 TCC 92

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2) allocation between costs incurred by trustee in bankruptcy for bankrupt financial institution to provide litigation services to creditors, and costs incurred in connection with its action qua trustee 375
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) allocation between own suit and litigation support 68
Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(b) action brought by trustee for bankrupt financial institution deemed to be not in course of commercial activity 184
Tax Topics - Excise Tax Act - Section 265 - Subsection 265(1) - Paragraph 265(1)(f) trustee's own suit and litigation support activity were related 278
Tax Topics - General Concepts - Illegality Act applied to what has occurred irrespective of legality 134
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business litigation support services provided by trustee for bankrupt financial institution were an "undertaking" 270

Institute of Chartered Accountants in England and Wales v. Customs & Excise Commissioners, [1997] BTC 5355 (C.A.)

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Administrative Policy

15 January 2015 Ruling 151911r

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 9 - Subsection 9(2) - Paragraph 9(2)(a) net rental profit reported for income tax purposes 223

13 June 2013 Interpretation Case No. 109782

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Tax Topics - Excise Tax Act - Section 188 - Subsection 188(1) promotional contest part of retail business 124

P-167R "Meaning of the First Part of the Definition of Business"

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GST M 200-1-1 "Carrying on Business in Canada"

Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) 0

Articles

Paul V. Casuccio, "The Requirement to Register, Charge and Remit GST/HST on the Provision of Executor Services", Sales and Use Tax, Vol XI, No. 4, 2011, p. 598

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