Words and Phrases - "agency"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Anand v. The Queen, 2019 TCC 119

Summary Under
Tax Topics - General Concepts - Agency
agency arrangement found notwithstanding written contract terms given that taxpayer acted as a conduit

CRA assessed an individual (“Anand”) on the basis that he had provided services as a general contractor for the construction of a new home (so...

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Words and Phrases
agency
Locations of other summaries Wordcount
Tax Topics - General Concepts - Evidence inconsistencies in written contract were patent ambiguity permitting parol evidence 393

Enterprise Foundry (N.B.) Ltd. v. MNR, 64 DTC 660 (TAB)

Summary Under
Tax Topics - Income Tax Regulations - Regulation 400 - Subsection 400(2)
employee with general authority to contract based on authorized prices and with authority over inventory in independent warehouse was PE

The business of the taxpayer ("N.B.") comprised the selling of stoves in Quebec that were manufactured by an affiliated company whose...

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Words and Phrases
agency branch
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Regulation 402 - Subsection 402(8) 115