Words and Phrases - "goods"

75
38
66
45
31
29
15
10
68
2
2
29
48
22
35
75
2
67
72
44
12
8
19
2

17 May 2022 IFA Roundtable, Q.3

condo inventory did not qualify as “goods” under s. 95(3)(b)

A wholly-owned foreign affiliate (“FA”) of a corporation resident in Canada (“Canco”) provides marketing services for FMV fees to Canco...

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Words and Phrases
goods
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(b) s. 95(3)(b) exclusion unavailable where foreign sub’s services were the marketing of condo sales by Canco 49

Canadian Wirevision Ltd. v. The Queen, 79 DTC 5101, [1979] CTC 122 (FCA)

A cable television company argued unsuccessfully that it was processing goods for resale when it processed T.V. signals for transmission to its...

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Words and Phrases
goods