Words and Phrases - "business conducted"

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
54
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2
“
1

Canada v. Loblaw Financial Holdings Inc., 2021 SCC 51

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business
“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]...

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Words and Phrases
business 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 581
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