See Also
Asadi v. The King, 2026 TCC 147
A commission paid by the taxpayer on her sale of a newly constructed home did not constitute part of the basic tax content of the property, so...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Builder - Paragraph (f) | new home was constructed with, at the least, a secondary intention, so that it was acquired as an adventure in the nature of trade | 223 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Registrant | CRA issuance of a registration number to the taxpayer in assessing her for an unreported taxable supply did not entail retroactive registration of her | 356 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | an adventure in the nature of trade did not constitute a business | 168 |
| Tax Topics - Excise Tax Act - Section 241 - Subsection 241(1) | assignment of BN to taxpayer did not constitute a registration of her | 215 |
Administrative Policy
4 April 2011 Interpretation Case No. 113955
a university which is the registered and beneficial owner of three contiguous parcels of land (A, B and C) reconfigures its ownership so that it...