gratuity

1410109 Ontario Ltd. v. The King, 2022 TCC 141 (Informal Procedure) -- summary under Consideration

Full Title
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...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
gratuity
Subscribe to RSS - gratuity