Words and Phrases - "in relation to"

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Club Intrawest v. The Queen, 2016 TCC 149, varied 2017 FCA 151

s. 142(1)(d) only applies to a supply exclusively re real property

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Words and Phrases
in relation to
Locations of other summaries Wordcount
Tax Topics - General Concepts - Agency annual fees charged by non-share corporation to its members were not reimbursements for expenses incurred by it as their agent 371
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service payment of condo operating expenses was a service 201
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply single supply of covering all time share operating costs 164
Tax Topics - Excise Tax Act - Section 168 - Subsection 168(1) GST collectible based on invoicing times 77
Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) objecting to quantum was sufficient particularity 169
Tax Topics - General Concepts - Ownership beneficial owner did not transfer property risk 177
Tax Topics - General Concepts - Evidence foreign law assumed the same 93

Stantec Inc. v. The Queen, 2008 TCC 400 (Informal Procedure), aff'd 2009 FCA 285

"acquisition" of shares includes cancellation of those shares on a Delaware merger; "in relation to" to be construed broadly

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Words and Phrases
in relation to acquisition
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 186 - Subsection 186(1) listing fees to issue shares to target shareholders were eligible 255

Miedzi Copper Corporation v. The Queen, 2015 TCC 26 (Informal Procedure)

all expenses of a pure holdco related to its subsidiary investment

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Words and Phrases
in relation to

GST/HST memorandum 9.4 "Reimbursements" June 2012

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Words and Phrases
in relation to

12 December 2012 Interpretation Case No. 142112

"in relation to" includes appraising, physically protecting, securing, enhancing value, leasing or transferring

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Words and Phrases
in relation to