Corporations Tax Act

Subsection 11(5.1)

Administrative Policy

Bulletin 3004 "Management Fees, Rent, Royalties and Similar Amounts Paid or Payable to Non-residents" January 2002

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Section 53

Cases

Harold Gross Machinery Inc. v. Minister of Finance (1998), 162 DLR (4th) 509 (Ont CA)

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Subsection 53(1)

Cases

Upper Lake Shipping Ltd. v. Minister of Finance, 98 DTC 6264 (Ont CA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 181.2 - Subsection 181.2(3) 55

Section 61

Cases

QEW 427 Dodge Chrysler (1991) Inc. v. Minister of Revenue (2000), 49 OR (3d) 776 (S CT J), aff'd (2002), 50 OR (3d) 460 (S Ct J, Div Ct), 2002 DTC 7228

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Words and Phrases
accounts payable

Subsection 302(7)

Cases

W.E. Roth Construction Ltd. v. Minister of Finance (2001), 141 OAC 366 (CA)

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