administrative service

SLFI Group v. Canada, 2019 FCA 217 -- summary under Paragraph (q)

Full Title
SLFI Group v. Canada, 2019 FCA 217
Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q)
dominant element in supply by funder of broker commissions was a financing service rather than a management service

The appellant mutual funds (the “Funds”) gave investors subscribing for their units the “deferred sales charge,” or “DSC” option of...

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Words and Phrases
administrative service
management service
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