Words and Phrases - "administrative service"
SLFI Group v. Canada, 2019 FCA 217
Summary UnderTax 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 text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
|Locations of other summaries||Wordcount|
|Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l)||dominant element in MFT commission funding arrangement was the payment, or the arranging of payment, of the funding||187|
|Tax Topics - Excise Tax Act - Section 261 - Subsection 261(2) - Paragraph 262(2)(b)||denial includes where the CRA assessment of the tax was of another person||428|
|Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1||tax characterization not affected by securities law characterization||87|