revenue

Income Tax Folio S4-F3-C2, Provincial Income Allocation, 30 January 2024 -- summary under Gross Revenue

Extension of gross revenue definition to Pt. IV of the Regs.

2.22 … By virtue of section 16 of the Interpretation Act, this definition of gross...

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Summary Under
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Revenue
recognition of qualifying revenue based on an inflow requirement

S. 125.7(4) requires that qualifying revenue of an eligible entity generally “be determined in accordance with its normal accounting...

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Words and Phrases
revenue

Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283 -- summary under Article 5

Full Title
Wolf v. The Queen, 2018 TCC 84, aff'd on evidentiary grounds 2019 FCA 283
Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 5
revenues earned by an individual through an LLC could be included in determining what were his business revenues for services-PE purposes

The taxpayer, an aerospace engineer and a U.S. resident, was hired as an independent contractor for TDM Technical Services, a temporary employment...

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Words and Phrases
revenue
active business revenue
business
enterprise
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