Words and Phrases - "management service"

68
35
59
42
30
27
13
10
62
2
2
26
48
22
34
71
1
61
67
42
12
8
16
2

SLFI Group v. Canada, 2019 FCA 217

dominant element in supply by funder of broker commissions was a financing service rather than a management service
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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