GI-197 “Out-of-Pocket Expenses” 17 December 2021 -- attach -- Agency
listing of expenses typically not incurred as agent
Agency
Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021 -- attach -- Agency
Vocan Health Assessors Inc. v. The Queen, 2021 TCC 49 -- attach -- Agency
injury assessors were not agents given lack of control over them
J.D. Irving Limited v. Agence du revenu du Québec, 2020 QCCQ 2423, aff'd 2022 QCCA 241 -- attach -- Agency
Stubart recognized that business operations can be carried on by an affiliated agent
Andre Lamy Medicine Professional Corporation v. The Queen, 2020 TCC 61 -- attach -- Agency
required individual billing to OHIP does not preclude earning of medical practice income by professional corporation
14 June 2010 Internal T.I. 2010-0366611I7 F - Determination of CCPC Status -- attach -- Agency
application of Kinguk Trawl test of agency
28 February 2019 CBA Roundtable, Q.12 -- attach -- Agency
municipal taxes on statement of adjustments are not a reimbursement to agent
Lohas Farm Inc. v. The Queen, 2019 TCC 197 -- attach -- Agency
buyers made purchases of iPhones as agents for a grey market reseller
Canada v. Ngai, 2019 FCA 181 -- attach -- Agency
rebate could not be claimed by an agent
Anand v. The Queen, 2019 TCC 119 -- attach -- Agency
agency arrangement found notwithstanding written contract terms given that taxpayer acted as a conduit
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