Closely Related Group

Table of Contents

Cases

CIBC World Markets Inc. v. Canada, 2019 FCA 147

The Crown argued that the language in s. 132(3) was inadequate to deem a non-resident permanent establishment of an affiliate of the appellant...

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 132 - Subsection 132(3) a non-resident PE had deemed separate person status sufficient to insulate it from an ETA s. 150 election 305
Tax Topics - Excise Tax Act - Section 132 - Subsection 132(4) expansive deemed person language required because 2 PEs involved 372
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(2) s. 150(2) amendment was required because of the risk of taxpayers arguing otherwise 469
Tax Topics - Statutory Interpretation - Ordinary Meaning ambiguity can arise on consideration of how the provision interacts with another 172
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply no supplies between PEs of the same person in the absence of s. 132(4) 70