Words and Phrases - "joint venture"
River Cree Resort Limited Partnership v. Canada, 2023 FCA 130
The owner and operator of a casino resort (“River Cree”) agreed with the owner of ATMs (“Access Cash”) which, in turn, had access to the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (a) | a supply to an ATM owner was the location rather than cash loaded onto the ATM | 385 |
Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021
[Q.3-9] Pro rata recognition of payroll under a cost-sharing agency arrangement
A cost sharing arrangement (CSA) is generally an agreement under...
Medallion Corporation v. The Queen, 2018 TCC 157
The appellant (“MC”) entered into 10 agreements each entitled “Joint Venture Agreement” (JVA) with corporations with which it did not deal...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | property manager's share of rents in rental JV was not taxable consideration | 371 |
Excise and GST/HST News No. 103, December 2017
Guidelines for distinguishing joint venture from partnership
The guidelines set out in P-171R may be used to help determine the existence of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 1 - Institutional Health Care Service | 101 | |
| Tax Topics - Income Tax Act - Section 96 | 79 |
DeWinter v. Consolidated Food Brands Inc. (1998), 43 B.L.R. (2d) 106 (B.C.S.C.)
A terminated sales agent claimed that he was engaged in a joint venture with the company whose products he had been distributing, so that he had a...
Westcan Malting Ltd. v. The Queen, [1998] G.S.T.C. 34
In order that the appellant (“Westcan”) could be assisted in building a malting plant near the Village of Alix, Alberta, the Village received...
Laxton v. The Queen, 89 DTC 5327, [1989] 2 CTC 85 (FCA)
In finding that an arrangement styled as a real estate joint venture was not a partnership, and instead was a joint venture that "was a voluntary...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 3 | management fee received by way of interest-free loan benefit | 119 |