Words and Phrases - "deemed ... to have received a taxable supply"

a
91
b
44
c
87
d
58
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
62
n
29
o
41
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
24
y
2

Zhang v. The King, 2026 TCC 71

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part I - Section 4
s. V-I-4(b) requiring a previous supply does not require its assessment

The taxpayers had reached a settlement agreement with the Crown, which essentially provided that the sale of one of their residences in 2017 would...

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Words and Phrases
deemed ... to have received a taxable supply
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 309 - Subsection 309(1) a settlement agreement, which could be reasonably inferred, was enforceable by the TCC 740
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) settlement agreement inferred from exchange of emails was enforceable by TCC notwithstanding absence of agreed minutes of settlement or consent judgment 667
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 170 Rule 170 did not preclude a binding settlement agreement from arising without any consent to judgment 519
Tax Topics - Income Tax Act - Section 169 - Subsection 169(3) s. 171(1) rather than 169(3) is the source of the TCC’s authority to enforce settlements 59