Words and Phrases - "incidental"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

13 May 2024 External T.I. 2022-0944461E5 - NPO - Residential housing co-operative

Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l)
renting common areas out to third parties would disqualify a residential housing co-operative continue to qualify as an NPO under s.149(1)(l)

Would a residential housing co-operative (Co-op) continue to qualify under s.149(1)(l) if it earned profits from renting its common areas to...

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
exclusively incidental

29 February 2012 External T.I. 2012-0435151E5 - Installation of Solar Panels

Summary Under
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a)

Respecting the question as to whether income earned by an individual taxpayer from the sale of electricity generated from a solar photovoltaic...

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
incidental

18 August 2014 External T.I. 2014-0528171E5 - Condominium Corporations and 149(1)(l)

Summary Under
Tax Topics - Income Tax Act - Section 149 - Subsection 149(1) - Paragraph 149(1)(l)
condominium solar revenue treated as members' income

A condominium corporation (the "Corporation") enters into a leasing agreement with a solar company, which would lease several roofs within 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
incidental
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Exempt Receipts/Business condominium solar revenue treated as members' income 243

Vancouver Society of Immigrant and Visible Minority Women v. M.N.R., 99 DTC 5034, [1999] 1 S.C.R. 10, [1999] 2 CTC 1

Summary Under
Tax Topics - Income Tax Act - Section 149.1 - Subsection 149.1(1) - Charitable Organization
activities broader than educational

The purposes of the appellant were not exclusively charitable because they included not only education of immigrant women but also doing that...

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
incidental