See Also
Aubrett Holdings Ltd. v. The Queen, [1998] GSTC 17 (TCC) (Informal Procedure)
The sale of the assets of an insurance agency business did not represent a taxable supply because it was not made in the course of a business of...
Administrative Policy
25 February 2016 CBA Roundtable, Q. 7
A group of dentists, who are not in partnership, wish to share the costs of staff such as receptionists and bookkeepers and also are shared...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | arrangement for sharing employees not a partnership in Quebec or ROC/profit-sharing arrangement required | 234 |
| Tax Topics - General Concepts - Agency | dentist handles source deductions and payroll as agent for colleagues | 127 |
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) | joint responsibility of joint employers | 434 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) | dentists jointly employ staff so as to avoid GST | 296 |
13 April 2012 Interpretation Case No. 111790
The Corporation facilitated the placement of financing of Product A under conditional sales contracts which would be assigned by the vendor to the...
18 October 2004 Ruling RITS 36388
GST does not apply to reimbursements made by a principal to its agent for amounts paid by the agent on the principal's behalf.
28 May 2004 Ruling RITS 47263
Operating subsidies provided by the Ontario Ministry of Health and Long-Term Care to the operator of a nursing home constituted a grant and not...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service | 66 | |
| Tax Topics - Excise Tax Act - Section 256.2 - Subsection 256.2(3) | nursing home ineligible prior to new 6.11 | 36 |
27 March 2000 HQ Letter RITS No. 7940
Where an individual who sells the shares of a company to an unrelated third party also receives consideration for a non-compete covenant, the...
3 November 2000 Headquarter Letter 32023
A registered charity (the parent) that operates hospitals and nursing homes and its subsidiary, which owns and manages nursing homes and...