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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week 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) | 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
The text of this content is paywalled Mon.-Fri. except for the 1st full week 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 |