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14 October 2016 Interpretation 170549
14 October 2016 Interpretation 170549
Policy Tabs
Summaries
Summaries
Summary Under
Tax Topics - Excise Tax Act - Section 273 - Subsection 273(1)
Westcan test for JV, co-tenancy was JV
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Summary Under
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(3) - Paragraph 240(3)(a)
nominee accepted as registrant
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Summary Under
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1)
agent could not claim ITCs
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Summary Under
Tax Topics - General Concepts - Agency
co-owners required to report pro rata portions of sale made by their agent
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