Words and Phrases - "business conducted"
“business conducted,” as contrasted to “business,” did not include the raising of capital
In finding that the business of a Barbados subsidiary of the taxpayer was not a “business conducted principally with persons with whom [it did]...
Words and Phrasesbusiness conducted
|Locations of other summaries||Wordcount|
|Tax Topics - General Concepts - Foreign Law||meaning of banking business under Barbados law was not persuasive||234|
|Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (a)||bank business was conducted with arm's length persons notwithstanding that capital raised from shareholder||579|
|Tax Topics - Statutory Interpretation - Certainty||full effect should be given to Parliament’s precise and unequivocal words to produce certainty||88|
|Tax Topics - Statutory Interpretation - Speaking in vain||Parliament does not speak in vain||72|
|Tax Topics - Income Tax Act - Section 91 - Subsection 91(1)||two policies balanced in FAPI regime||79|
|Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius||specific addition of a competition requirement in another provision implied that there was no such requirement here||152|