Words and Phrases - "management service"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

SLFI Group v. Canada, 2019 FCA 217

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q)
dominant element in supply by funder of broker commissions was a financing service rather than a management service

The appellant mutual funds (the “Funds”) gave investors subscribing for their units the “deferred sales charge,” or “DSC” option of...

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Words and Phrases
administrative service management service
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (l) dominant element in MFT commission funding arrangement was the payment, or the arranging of payment, of the funding 187
Tax Topics - Excise Tax Act - Section 261 - Subsection 261(2) - Paragraph 262(2)(b) denial includes where the CRA assessment of the tax was of another person 428
Tax Topics - Statutory Interpretation - Interpretation Act - Section 8.1 tax characterization not affected by securities law characterization 87