Centre de traitement de la biomasse de la Montérégie inc. v. Agence du revenu du Québec, 2021 QCCA 1068 -- summary under Consideration

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration
consideration for a transfer of waste included the assumption of environmental responsibility

The taxpayer received organic sludge from suppliers in the agri-food industry, and was paid by them for taking over the sludge, which it then...

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Words and Phrases
consideration sale
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits a taxpayer made sales of partially processed waste when it paid other processors to complete its processing 354