Person

Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Charity		146
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 5		310
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service		48
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 2 - Paragraph 2(b)		127

An office or branch within an unincorporated organization will be considered a separate person if it has a significant degree of control over its...

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Locations of other summaries		Wordcount
Tax Topics - Excise Tax Act - Section 129 - Subsection 129(1)		0
Tax Topics - Excise Tax Act - Section 130 - Subsection 130(1)		0

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