Words and Phrases - "principal place of business"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

11 July 2008 External T.I. 2008-0271941E5 F - Frais de déplacement-principal lieu d'affaires

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(h)
use of their homes for voyage planning did not render pilots’ homes their principal place of business

Marine pilots carry on their pilotage business through a partnership whose office is used only by administrative staff. The pilots receive their...

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Words and Phrases
principal place of business