Section 170

Subsection 170(1))

Westcoast reimbursed employees who had incurred various taxable health care services, e.g., acupuncture, massage therapy and naturopathy. and...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 175 - Subsection 175(1) - Paragraph 175(1)(b)	health care services rendered to employees were not in relation to the employer’s activities	226

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

Will CRA revisit its position on the reasonableness of management fees paid by an operating company to a holding company that is owned by an...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

The appellant, which engaged in a home construction business, paid management fees to its two shareholders, which were companies whose sole...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.