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"Although ForCo is not involved in the creation or design of the advertising message, its provision of advertising space in magazines is considered to be a service of communicating the message and therefore a supply of an advertising service. ...

Where the formal dissolution of a corporation is not complete but there is substantial evidence that the corporation will be dissolved within a short period of time, for the purpose of subsections 88(1) and (2) the corporation is considered to have been wound up. ...

Nonetheless, the non-resident supplier is considered to have collected an amount of tax, as set out in section 194, and remains liable for remittance of that tax. ...

The courts have found that, in interpreting the meaning of "pertains to" or "incident to" in context, there has to be a financial relationship of dependence of some substance between the property in question and the active business before the property is considered to be incident to or to pertain to the active business carried on by the corporation. ...

The CRA cannot certify the residency of a partnership because partnerships are not considered resident; however, the individual partners of a partnership can ask for a certificate. ...

6 December 1995 No. 9530400-- summary under Investment Business Summary Under Tax Topics- Income Tax Act- Section 95- Subsection 95(1)- Investment Business CRA repeated the position set out in 6363-1 immediately below that: a part-time employee who is employed in the active conduct of the affiliate's business would be considered for the purposes of the "equivalent" test in subparagraph (b)(ii) of the "investment business" definition. ...

Part XVIII takes this into account by ensuring that an entity will not be considered to be a Canadian financial institution unless it is included in the definition of the term "listed financial institution" in subsection 263(1) of the ITA. ...

P-167R "Meaning of the First Part of the Definition of Business"-- summary under Business Summary Under Tax Topics- Excise Tax Act- Section 123- Subsection 123(1)- Business In establishing that an activity is sufficiently "business-like" to qualify as an "undertaking", a number of factors should be considered, including: 1. whether the activity is serious and earnestly pursued; 2. whether the activity is actively pursued with reasonable and recognizable continuity; 3. whether the activity is conducted in a sound manner using recognized business principles and records are maintained to that effect; 4. whether the supplies, if any, are of a kind which, subject to differences of detail, are commonly made by those who seek to profit from them; 5. whether the activity facilitates or promotes the making of supplies (whether by the person itself or by other persons); and 6. whether the activity supports other activities which are directed towards earning revenue. ...

In responding negatively, CRA stated: [I]t is unclear how BCo could be considered to have charged and collected the consideration and tax payable from itself in respect of a supply made by ACo as required under subsection 177(1.11). ...

Such a levy would generally be considered to be for an exempt supply under Sched. ...