Words and Phrases - "contingent right"

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
89
t
46
u
15
v
9
w
22
y
2

10 February 2017 GST/HST Ruling 162056 - Application of the GST/HST to an investment transaction

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Debt Security
royalty agreement is not a debt security unless a minimum royalty is specified

Under Agreement 1, the Investor (a registrant) pays a lump-sum Royalty Acquisition Amount to Corporation 1 (a Canadian-resident registrant) in...

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Words and Phrases
contingent right
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 169 - Subsection 169(1) the purchase of an IP royalty gives rise to non-creditable GST/HST to the investor 130
Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) buyout of royalty agreement not subject to s. 182 185
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity receipt of royalty not considertion for a taxable supply 121