Words and Phrases - "exemption"

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
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Hedges v. Canada, 2016 FCA 19

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 2
authorizations to possess marihuana were not sale exemptions

The appellant (“Hedges”) sold illegally produced dried marihuana to an intermediary (“BCCS”) which, in turn, sold it to individual members...

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Words and Phrases
exemption
Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality illogical to infer a tax benefit from illegal sales 153
Tax Topics - Statutory Interpretation - Headings heading did not contemplate illegal drugs 100