ONEnergy Inc. v. The Queen, 2016 TCC 230, rev'd 2018 FCA -- summary under Paragraph 141.1(3)(a)

Summary Under
Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a)
services acquired long after the cessation of commercial activity may give rise to input tax credits

The appellant (“Look”), which had been carrying on a telecommunications business, sold its licences (including its “Spectrum” licence) ,...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
in connection with