See Also
MELP Enterprises Ltd. v. The King, 2024 TCC 130
The appellant was assessed for 12 reporting periods pursuant to a document whose first page was a summary of the aggregate results of the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Agency | agency implied on the basis of conduct/ acts of agent were those of principal | 173 |
| Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part V - Section 5 | a Canadian agent’s services were not zero-rated since they were partly performed in Canada | 258 |
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service | services provided by Canadian agent on behalf of a Mexican hospital were not exempted under V‑II‑2 because they were performed in part out of its (non-hospital) Canadian facilities | 122 |
| Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(g) | services performed by Mexican hospital were partly performed in Canada by virtue of its Canadian agent, so that their place of supply under s. 142(1)(g) was in Canada | 147 |
| Tax Topics - Excise Tax Act - Section 143 - Subsection 143(1) | Mexican hospital was carrying on business in Canada by reason of its Canadian agent’s activities | 288 |