Closely Related Group

Table of Contents

Cases

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

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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 293
Tax Topics - Excise Tax Act - Section 132 - Subsection 132(4) expansive deemed person language required because 2 PEs involved 355
Tax Topics - Excise Tax Act - Section 150 - Subsection 150(2) s. 150(2) amendment was required because of the risk of taxpayers arguing otherwise 450
Tax Topics - Statutory Interpretation - Ordinary Meaning ambiguity can arise on consideration of how the provision interacts with another 155