Words and Phrases - "motivation"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
28
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 S.C.R. 367

Summary Under
Tax Topics - General Concepts - Purpose/Intention
motivation v. purpose

Before finding that the taxpayers had not entered into an arrangement with the requisite intention to be partners, the Court stated (at para. 22)...

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Words and Phrases
intention motivation
Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance 87
Tax Topics - Income Tax Act - Section 96 essential Canadian elements of partnership not present as only momentarily "partners" in common 298
Tax Topics - Statutory Interpretation - Provincial Law foreign "partnership" must have the attributes of a Cdn partnership 153