Words and Phrases - "fee"

a
88
b
44
c
78
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Re Redmond et al. and Rothschild, [1971] 1 O.R. 436 (Ont. CA)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(4)
at common law, mortgagee's interest was personalty

At the relevant time, the predecessor version of s. 50(2)(b) (i.e., s. 26(1)(b)) of the Planning Act (Ontario), which prohibited an unauthorized...

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Words and Phrases
fee

Solar Power Network Inc. v. ClearFlow Energy Finance Corp., 2018 ONCA 727

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (f)
additional discount fee, but not admin fee, was interest rather than fee

A typical loan made by the lender (ClearFlow) to the borrower bore base interest rate of 12% p.a. compounded monthly, an administration fee that...

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Words and Phrases
fee interest
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) daily discount fee had the 3 attributes of interest 381

Canada v. J. Hudon Enterprises Ltd., 2010 FCA 37

Summary Under
Tax Topics - Excise Tax Act - Section 188 - Subsection 188(1)
trainer and driver’s share of race track winnings were received as fees rather than prizes

The respondent trained and drove standardbred race horses at various Ontario race tracks, and received directly from the race track a share of the...

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Words and Phrases
prize fee

Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65

Summary Under
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1)
no withholding on reimbursements for disbursements/no requirement for documentary support for allocations in NRs' invoices/travel time to Canada not re Cdn services

In 1998 the Canadian taxpayer paid $14.3 million to non-resident service providers in the ordinary course of its forestry business. The Minister...

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Words and Phrases
for in respect of retainer fee
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Regulations/Statutory Delegation narrow construction of Reg. so as to be intra vires 212
Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 "in respect of" in Regulation read narrowly to conform with "for" in statute 169