Words and Phrases - "solicit and offer"
Sudden Valley Inc. v. The Queen, 76 DTC 6178, [1976] CTC 297 (FCTD), aff'd 76 DTC 6448, [1976] CTC 775 (FCA)
The finding of the trial judge that the only activity of the taxpayer carried on in Canada was attempting by advertising to induce Canadians to...
Words and Phrases
solicit and offerLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | merely soliciting orders in Canada | 153 |