Subsection 188(1) - Prizes
Cases
Canada v. J. Hudon Enterprises Ltd., 2010 FCA 37
The respondent trained and drove standardbred race horses at various Ontario race tracks, and received directly from the race track a share of the...
Administrative Policy
13 June 2013 Interpretation Case No. 109782
ACo was a registrant which, in order to promote sales of its products, provided purchasers with a chance to win a cash prize directly from it by...
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Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Business | promotional contest part of retail business | 124 |