23 March 2017 CBA Commodity Taxes Roundtable, Q.1

Policy Tabs

Summaries

Summary Under

multi-factor determination to whether Holdco has a principal business of money-lending

A holding company holds debt and shares of a subsidiary with respective values of $200,000 and $100,000 and generating respective incomes of...

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Summary Under

principal business determination generally need not be made on an annual basis

Leasing companies and third-party administrators (e.g., insurance companies) might have their mix of exempt and taxable activities fluctuate...

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Words and Phrases