Words and Phrases - "intention"

85
44
76
50
38
31
18
14
72
2
2
32
55
25
38
79
3
76
89
46
15
9
22
2

Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 S.C.R. 367

motivation v. purpose

Before finding that the taxpayers had not entered into an arrangement with the requisite intention to be partners, the Court stated (at para. 22)...

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Words and Phrases
intention motivation
Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance 87
Tax Topics - Income Tax Act - Section 96 essential Canadian elements of partnership not present as only momentarily "partners" in common 298
Tax Topics - Statutory Interpretation - Provincial Law foreign "partnership" must have the attributes of a Cdn partnership 153