Office

Table of Contents

Cases

Rumford v. The Queen, 94 DTC 6121 (FCA)

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Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD)

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Words and Phrases
office

See Also

9098-9005 Quebec Inc. v. The Queen, 2012 DTC 1284 [at 3864], 2012 TCC 324

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business 233
Tax Topics - Income Tax Act - Section 96 partner could be officer but not employee of partnership 133

Canada (National Revenue) v. Real Estate Council of Alberta, 2012 DTC 5099 [at 7059], 2012 FCA 121

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Sénéchal v. The Queen, 2011 DTC 1357 [at 1997], 2011 TCC 365 (Informal Procedure)

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Boisvert v. The Queen, 2011 DTC 1296 [at 1670], 2011 TCC 290

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 80

Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL)

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Words and Phrases
office
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Prior Cases 37

Administrative Policy

16 March 2015 External T.I. 2014-0521791E5 - Estate Trustee Fees

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) trustee fees from a business subject to T4A reporting 30

7 November 2014 Internal T.I. 2014-0549861I7 - Fixed or ascertainable stipend or remuneration

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18 March 2014 External T.I. 2012-0438941E5 - Deduction of expenses against executor fees

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(h) executor not required to bear expenses 76

30 October 2012 Ontario CTF Roundtable Q. 10, 2012-0462961C6 - 2012 Ont CTF Q10 - Executors' Fees and Withholding

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17 December 2012 External T.I. 2012-0458071E5 - Per Diem Fees

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22 June 2012 External T.I. 2012-043449 -

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IT-377R "Director's, Executor's and Juror's Fees

30 September 2010 External T.I. 2010-0376881E5 - Board Member Fees

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Articles

Jordan Fremont, Susie S. Taing, "Remuneration of Office-holders: 'Fixed or Ascertainable'", Taxation of Executive Compensation and Retirement, Vol. XV, No. 2, 2011, p. 937.

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