Words and Phrases - "gratuity"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

1410109 Ontario Ltd. v. The King, 2022 TCC 141 (Informal Procedure)

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Consideration
a “gratuity” stipulated in the contract was part of the consideration

The taxpayer was a banquet hall which held such events as weddings and other large celebrations. Each patron signed a contract with specified the...

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Words and Phrases
gratuity
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 133 tips included in contract were part of the agreed-to consideration 187