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Aviva Canada Inc. formerly CGU Group Canada Ltd. v. The Queen, 2006 TCC 57

In settling a dispute between the appellant and another insurance company, Canadian Group Underwriters Insurance Company ("Underwriters"), as to...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(2) - Paragraph 141.1(2)(a) purchase and immediate resale at the same FMV was not commercial activity 219
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity purchase and immediate resale at the same FMV was not commercial activity 209
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business purchase and immediate resale at the same FMV was not an adventure 221