ascertainable

Full Title

Canada (National Revenue) v. Shopify Inc., 2025 FC 968

Summary Under

s. 231.2(3)(b) currently did not authorize unnamed person requirements pursuant to treaty information-exchange Articles

The respondent (Shopify), was a Canadian corporation providing a software platform for online e-commerce transactions. After receiving a request...

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Words and Phrases

Full Title

Rockport Developments Inc. v. The Queen, 2009 TCC 180

Summary Under

consideration was not ascertained until contractual dispute resolved

The appellants were subcontractors of an affiliated company (“Exelon”) which, in turn, had a contract for the performance of construction work...

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Words and Phrases

Full Title

Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD)

Summary Under

specified amount per sitting may be sufficient

After stating (at p. 6217) tht "I am not convinced that at the time of taking office the taxpayer must know how much he will receive....

Words and Phrases

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