Words and Phrases - "self-contained domestic establishment"
29 January 2019 External T.I. 2018-0780481E5 F - Tenir un établissement domestique autonome
Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6) - Paragraph 6(6)(a) - Subparagraph 6(6)(a)(i)can qualify as self-contained domestic establishment if no ownership but expense responsibility
Respecting the interpretation of "maintained at another location a self-contained domestic establishment as the taxpayer’s principal place of...
Words and Phrases
self-contained domestic establishmentLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b) | “self-contained domestic establishment” entails expense responsibility | 118 |