Section 148

Table of Contents

Section 148
Subsection 148(1)
Cases(1)
See Also(1)
Administrative Policy(1)

Subsection 148(1)

Cases

Bains v. Canada, 2005 FCA 378, [2005] G.S.T.C. 178

A rental property of a husband and wife found to be held in co-ownership rather than in partnership given that there was no activity beyond that...

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Tax Topics - Income Tax Act - Section 96 not partners given no evidnce of mutual agency or other partner indicia 71

See Also

Fazal v. The Queen, 2020 TCC 137 (Informal Procedure)

The taxpayer carried on a proprietorship (referred to as Varx Technology) for manufacturing building panels, which was registered in February 2009...

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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Registrant an individual’s dissolution of a proprietorship terminated her GST/HST registrant status 155

Administrative Policy

GST/HST Info Sheet GI-196 “GST/HST and Commercial Ride-sharing Services” June 2016

Interaction of expanded taxi-business definition with small supplier exclusion

If you are a small supplier who makes taxable supplies of...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Taxi Business 117

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