Words and Phrases - "exemption"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
74
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Hedges v. Canada, 2016 FCA 19

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule VI - Part I - Section 2
authorizations to possess marihuana were not sale exemptions

The appellant (“Hedges”) sold illegally produced dried marihuana to an intermediary (“BCCS”) which, in turn, sold it to individual members...

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Words and Phrases
exemption
Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality illogical to infer a tax benefit from illegal sales 153
Tax Topics - Statutory Interpretation - Headings heading did not contemplate illegal drugs 100