Words and Phrases - "joint venture"

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River Cree Resort Limited Partnership v. Canada, 2023 FCA 130

for there to be a JV, there must be a mutual intention in the contract to form a JV

The owner and operator of a casino resort (“River Cree”) agreed with the owner of ATMs (“Access Cash”) which, in turn, had access to the...

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Words and Phrases
joint venture
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (a) a supply to an ATM owner was the location rather than cash loaded onto the ATM 385

Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021

[Q.3-9] Pro rata recognition of payroll under a cost-sharing agency arrangement

A cost sharing arrangement (CSA) is generally an agreement under...

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Words and Phrases
joint venture
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(9) - Paragraph 125.7(9)(a) 150
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Entity - Paragraph (c) - Subparagraph (c)(ii) 236
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(d) 725
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(a) 401
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(b) 367
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Remuneration 474
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(2) - Element B 245
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Revenue 1009
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Entity - Paragraph (f) 79
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Entity - Paragraph (a) 236
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Entity - Paragraph (d) - Subparagraph (d)(ii) 170
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(9) - Paragraph 125.7(9)(b) 379
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(g.5) 198
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4.1) 194
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Top-Up Percentage 333
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Base Percentage 175
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) 78
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Baseline Remuneration 267
Tax Topics - Income Tax Act - Section 241 - Subsection 241(3.5) 76
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) 141
Tax Topics - General Concepts - Agency 92
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Executive Compensation Repayment Amount 102

Medallion Corporation v. The Queen, 2018 TCC 157

a property management agreement with a rental property’s sole owner qualified as a GST/HST joint venture

The appellant (“MC”) entered into 10 agreements each entitled “Joint Venture Agreement” (JVA) with corporations with which it did not deal...

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Words and Phrases
joint venture
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply property manager's share of rents in rental JV was not taxable consideration 371

Excise and GST/HST News No. 103, December 2017

Guidelines for distinguishing joint venture from partnership

The guidelines set out in P-171R may be used to help determine the existence of...

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Words and Phrases
joint venture

DeWinter v. Consolidated Food Brands Inc. (1998), 43 B.L.R. (2d) 106 (B.C.S.C.)

no JV: company not agent of sales rep; no community of interest

A terminated sales agent claimed that he was engaged in a joint venture with the company whose products he had been distributing, so that he had a...

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Words and Phrases
joint venture

Westcan Malting Ltd. v. The Queen, [1998] G.S.T.C. 34

no shared proprietary and revenue-split interests in project

In order that the appellant (“Westcan”) could be assisted in building a malting plant near the Village of Alix, Alberta, the Village received...

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Words and Phrases
joint venture

Laxton v. The Queen, 89 DTC 5327, [1989] 2 CTC 85 (FCA)

real estate JV not a partnership

In finding that an arrangement styled as a real estate joint venture was not a partnership, and instead was a joint venture that "was a voluntary...

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Words and Phrases
joint venture
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 119