Cases
Baker v. Canada, 2005 DTC 5266, 2005 FCA 185
In finding that the meaning of "full-time" employment should have a consistent application, Noël, J.A. stated (at para. 13):
Defining "full-time...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Specified Investment Business | 4 hrs/day not full-time | 80 |
See Also
The Advocate General (representing Revenue and Customs) v K E Entertainments Ltd (Scotland), [2020] UKSC 28
After finding, contrary to one of the taxpayer’s submissions, that there was only one method for determining the quantum of consideration that...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 232 - Subsection 232(2) | correcting computations of consideration for supplies did not decrease consideration for VAT purposes | 398 |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | single composite price charged by taxpayer supported treating that price as consideration for a single supply of a bingo session rather than for multiple supplies of component games | 404 |
| Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(5) | finding a single correct method promoted consistent treatment of taxpayers | 447 |