Section 170

Subsection 170(1))

Paragraph 170(1)(b)

Subparagraph 170(1)(b)(ii)

See Also

Westcoast Energy Inc. v. The Queen, 2020 TCC 116 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 175 - Subsection 175(1) - Paragraph 175(1)(b) an employer was not entitled to ITCs for the GST/HST on reimbursed employee health care services 472
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Recipient employees rather than employer were the recipients of health care services even where the employer paid the health care provider directly 331

Subsection 170(2) - Further Restriction

Administrative Policy

5 January 2016 External T.I. 2015-0622991E5 - Reasonableness of intercorporate management fees

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 67 reasonableness of management fee paid by opco to management holdco following 6051944 183

6051944 Canada Inc. The Queen, 2015 CCI 180, 2015 TTC 180

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