Words and Phrases - "Crown agency"
15 September 2003 External T.I. 2003-0034195 F - ALLOCATION DE RETRAITE
Summary Under
Tax Topics - General Concepts - Agencycommon law Crown agency test applied for determining whether current and previous employers were related employers
The taxpayer had worked in a succession of teaching positions. Regarding whether past employers were related to the current employer for purposes...
Words and Phrases
Crown agency| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(j.1) | employee purchase of back years of service with a related employer permitted | 64 |
Laval Technopole v. Agence du revenu du Québec, 2018 QCCQ 6352
traditional common law tests of Crown agency applied in determining whether companies were agents of Canadian municipalities
The various appellants were companies that promoted commercial development, or cultural, sporting or tourist activities, in their respective...
Words and Phrases
Crown agency| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | 192 | |
| Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(c) | municipally influenced companies were agents of the municipality | 82 |
Omers Realty Corporation v. Ontario (Finance), 2012 ONCA 400
Summary Under
Tax Topics - Other Legislation/Constitution - Ontario - Land Transfer Tax Act - Subsection 2(8)OMERS and subsidiaries were Crown agencies
In affirming the finding below that the Ontario Municipal Employees Retirement System (“OMERS”) Board and two of its subsidiaries, which...
Words and Phrases
Crown agency