Words and Phrases - "benefit"

a
85
b
44
c
75
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

24 April 2012 Internal T.I. 2011-0400671I7 F - Honoraires professionnels

Summary Under
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)
meaning of “benefit”

In finding that the payment by a corporation of fees that had been incurred by its individual shareholder and that did not qualify in accordance...

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Words and Phrases
benefit
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Start-Up and Liquidation Costs fees incurred by individual before intention to form a corp did not qualify as pre-incorporation expenses 486
Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(i) tax planning fees paid to joint counsel qualified as a disposition expense 143

Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a)
interest rate subsidy did not increase net worth

After a national real estate company advised that a Toronto home cost 155% of a similar home in Calgary, Petro-Canada agreed to pay a time-limited...

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Words and Phrases
benefit
Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance form matters 82
Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1) new mortgage debt of relocated employees 125