Words and Phrases - "principal business"

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2 June 2006 External T.I. 2006-0174671E5 F - Frais de repas et de logement

transporting of waste was not the employer’s principal business

In finding that employees of a company working in the field of pumping and transporting liquid waste and who typically were required to drive more...

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Words and Phrases
principal business

23 March 2017 CBA Commodity Taxes Roundtable, Q.1

principal business determination generally need not be made on an annual basis

Leasing companies and third-party administrators (e.g., insurance companies) might have their mix of exempt and taxable activities fluctuate...

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Words and Phrases
principal business
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(a) - Subparagraph 149(1)(a)(viii) multi-factor determination to whether Holdco has a principal business of money-lending 97

15 September 1992 T.I. (Tax Window, No. 24, p. 9, ¶2179)

The expression "distribution or production" should be interpreted broadly and would include "transmission". Whether a corporation's principal...

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Words and Phrases
principal business

Indema Ltd. v. The Queen, 92 DTC 6244, [1992] 1 CTC 309 (FCTD)

The taxpayer was incorporated in 1972 in order to act as a distributor, but four years later its objects were extended and in 1978 it agreed to...

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Words and Phrases
principal business

Minister of National Revenue v. Consolidated Mogul Mines Limited, 68 DTC 5284, [1968] CTC 429, [1969] S.C.R. 54

large share portfolio in companies with taxpayer-managed properties was held as part of mining business

In its 1957 to 1960 taxation years, the taxpayer carried on exploration work on properties in which it had a direct interest. However, its chief...

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Words and Phrases
principal business

Jenkins v. The Queen, 2005 DTC 384, 2005 TCC 167 (Informal Procedure)

In finding that the principal place of business for the taxpayers, who carried on through a partnership a fishing business using two boats owned...

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Words and Phrases
principal business