Words and Phrases - "taxi"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
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

Uber B.V. v Commissioner of Taxation, [2017] FCA 110

Summary Under
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1.1)
uberX driver was a taxi driver for GST purposes

The taxpayer used his Honda Civic vehicle to provide uberX driver services, whereby an app allowed registered riders to request transportation...

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Words and Phrases
taxi

Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303

Summary Under
Tax Topics - Excise Tax Act - Section 240 - Subsection 240(1.1)
Uber drivers, as operators of “taxi” businesses, likely were required to register for QST

The ARQ obtained a search warrant for searching an Uber Canada office in Montreal, which under s. 40 of the Tax Administration Act (Quebec),...

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Words and Phrases
taxi
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) it was reasonable for ARQ on a search to seize smart phones and laptops to make subsequent complete copies 440
Tax Topics - General Concepts - Illegality Uber drivers' breach of provincial registration statute did not justify their failure to register for QST purposes 238
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 seizure of computers containing personal information was the only practicable approach 142