Employer Health Tax Act

Total Ontario Remuneration

Cases

Progressive Packaging Ltd. v. Minister of Finance (Ontario), [1998] OJ No. 4798 (Ct. J. (GD)), briefly aff'd [1999] OJ No. 3613 (CA)

The appellant, which was an Ontario resident corporation with an Ontario head office, an Ontario permanent establishment and no permanent...

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Subsection 1(2)

Permanent Establishment

Cases

Toronto Blue Jays Baseball Club v. Minister of Finance (Ontario), 2005 DTC 5360 (Ont. CA)

The respondents, which owned and operated professional baseball, hockey and basketball teams were found not to have permanent establishments...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2) other teams' facilities used in "away" games were not PEs 108