Words and Phrases - "goods"

a
75
b
38
c
66
d
45
e
31
f
29
g
15
h
10
i
68
j
2
k
2
l
29
m
48
n
22
o
35
p
75
q
2
r
67
s
72
t
44
u
12
v
8
w
19
y
2

17 May 2022 IFA Roundtable, Q.3

Summary Under
Tax Topics - Income Tax Act - Section 95 - Subsection 95(3) - Paragraph 95(3)(b)
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)

Summary Under
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits
TV signals not goods

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