Regulation 802

Cases

Munich Reinsurance Co. v. The Queen, 96 DTC 6185 (FCTD)

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Twentieth Century Fox Film Corp. v. The Queen, 85 DTC 5513, [1985] 2 CTC 328 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 115 - Subsection 115(1) - Paragraph 115(1)(a) - Subparagraph 115(1)(a)(ii) business conducted through agent/film distribution in Canada (without production) was Cdn business 174
Tax Topics - Income Tax Regulations - Regulation 805 film revenues were reasonably attributable to a Canadian distributorship business notwithstanding they were also attributable to U.S. movie production 187

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