Words and Phrases - "in connection with"
19 October 2004 Internal T.I. 2004-0094971I7 F - Programme de formation admissible
Summary Under
Tax Topics - Income Tax Act - Section 118.6 - Subsection 118.6(1) - Qualifying Educational Program“period” referred to the times at which the individual was receiving income from employment
The Directorate indicated that the word “period” in the pre-2004 version of para. (b) of the definition of “qualifying educational...
ONEnergy Inc. v. The Queen, 2016 TCC 230, rev'd 2018 FCA
Summary Under
Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a)services acquired long after the cessation of commercial activity may give rise to input tax credits
The appellant (“Look”), which had been carrying on a telecommunications business, sold its licences (including its “Spectrum” licence) ,...
Words and Phrases
in connection with13 January 2015 Internal T.I. 2013-0497361I7 F - Services performed by a foreign affiliate
prototype testing services not directly related to sales of improved product
A foreign affiliate ("FA1") of a Canadian manufacturer (the "Taxpayer") provides testing services to the Taxpayer on products (namely, prototypes)...
Words and Phrases
in connection withLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 95 - Subsection 95(3) - Paragraph 95(3)(d) | prototype testing services not manufacturing | 123 |
Reiner v. The Queen, 2005 DTC 308, 2005 TCC 115 (Informal Procedure)
The taxpayer, who was a full-time teacher, also was pursuing a course of studies at a U.S. university leading to a Master of Arts in Curriculum...
Words and Phrases
in connection with