Words and Phrases - "agent"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

Kinguk Trawl Inc. v. Canada, 2003 DTC 5168, 2003 FCA 85

Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Clause 212(1)(b)(iii)(E)
catch sold outside Canada through NR agent

The taxpayer (which was engaged in fishing for shrimp in Canadian waters) was found, based on the wording of an agreement between it and a...

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Words and Phrases
agent