Words and Phrases - "belong"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

9 July 2024 Internal T.I. 2023-0976691I7 - Film Tax Credit and Alter Ego Trust

Summary Under
Tax Topics - General Concepts - Ownership
the property of an alter ego trust “belonged” to its sole trustee and life beneficiary rather than to the trust

In order for a fee paid to a corporation for the executive producer servicers of an individual employed by the corporation to qualify for the B.C....

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Words and Phrases
belong
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.4 - Subsection 125.4(1) - Labour Expenditure - Paragraph (b) - Subparagraph (b)(iii) shares of sole-shareholder corporation “belonged” to the individual who was the trustee and life beneficiary of the alter ego trust holding those shares, rather than to the trust 270

Distillers Corp - Seagrams Ltd v. MNR, 80 DTC 1649 (T.R.B.)

Summary Under
Tax Topics - Income Tax Act - Section 17 - Subsection 17(3)

An indirect subsidiary of the taxpayer did not qualify as a subsidiary controlled corporation given that "the word 'belong' means that the shares...

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Words and Phrases
belong

Re City of Kitchener and Regional Assessment Commissioner for Regional Municipality of Waterloo (1978), 23 OR (2d) 190 (Ont. D. Ct.)

Summary Under
Tax Topics - Income Tax Act - Section 159 - Subsection 159(1)

A property that a municipality had sold to a developer, and leased back from the developer under a net lease that provided that the property would...

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Words and Phrases
belong