service

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business
guarantee or pledge fee is from a service and, therefore, is from an undertaking of any kind whatever

An individual, a sole shareholder of a corporation, borrows money in order to earn business or property income. To secure his personal loan, his...

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Words and Phrases
undertaking carry on service
Summary Under
Tax Topics - Income Tax Regulations - Regulation 237 - Subsection 237(2)
T1204 disclosure applicable only where contract with federal supplier and includes travel reimbursements as “services” consideration

Should reimbursements for travel expenses of external consultants to a federal agency be included on the T1204 form? The Directorate...

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Words and Phrases
service
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