Reluxicorp Inc. v. The Queen, [2011] GSTC 138, 2011 TCC 336 -- summary under Exclusive
75% was not substantially all
The registrant was a hotel company that paid franchise fees to a hotel franchise ("Marriott") in the United States. Marriott's fees were based on...
Words and Phrases
substantially all| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) | allocation based on relative exempt and taxable revenues | 136 |
| Tax Topics - Excise Tax Act - Section 217 - Imported Taxable Supply | 173 | |
| Tax Topics - Excise Tax Act - Section 298 - Subsection 298(4) - Paragraph 298(4)(a) | 116 |