C & W Offshore Ltd. v. The King, 2026 TCC 40 -- attach -- Agency
equipment not subleased as agent for the lessor
Agency
1 September 1999 External T.I. 9903265 F - ACTIONS ACCREDITIVES -- attach -- Agency
the tax consequences of a transaction are to be determined as treating the agreement of an agent as that of issued pursuant to a subscription agreement signed by the broker as agent
ONR Limited Partnership v. The King, 2024 TCC 156 -- attach -- Agency
REIT could not incur expenses for acts (issuing it units) which its alleged principal (its sub LP) lacked the capacity to perform, but it incurred expenses for the LP business as partner-agent
MELP Enterprises Ltd. v. The King, 2024 TCC 130 -- attach -- Agency
agency implied on the basis of conduct/ acts of agent were those of principal
14 March 2002 External T.I. 2002-0119695 F - Income & Losses/Business or Property -- attach -- Agency
criteria applied for determining presence of agency
5 December 2002 External T.I. 2002-0163135 F - Source Deductions - Nominal Partnership -- attach -- Agency
paymaster under payroll agency arrangements could fulfill the source deduction and T4 reporting requirements of the principal
9 April 2003 External T.I. 2003-0011555 F - Application of 13(21.2) - Affil. Persons -- attach -- Agency
CCRA tests for accepting the presence of an agency agreement, here, re property of a nominee
15 September 2003 External T.I. 2003-0034195 F - ALLOCATION DE RETRAITE -- attach -- Agency
common law Crown agency test applied for determining whether current and previous employers were related employers
Weaver v. Canada, 2008 DTC 6517, 2008 FCA 238 -- attach -- Agency
business activeness can be attributable to an agent
Agence du revenu du Québec v. J.D. Irving Limited, 2022 QCCA 241 -- attach -- Agency
agency relationship respected so as to permit owner to charge for services performed by user
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