Words and Phrases - "merchant"

a
88
b
44
c
80
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
25
o
38
p
81
q
3
r
77
s
90
t
47
u
16
v
10
w
23
y
2

Canada (National Revenue) v. Shopify Inc., 2025 FC 968

Summary Under
Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(3)
s. 231.2(3)(b) currently did not authorize unnamed person requirements pursuant to treaty information-exchange Articles

The respondent (Shopify), was a Canadian corporation providing a software platform for online e-commerce transactions. After receiving a request...

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Words and Phrases
ascertainable merchant
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Consistency presumption of consistent expression 214
Tax Topics - Treaties - Income Tax Conventions - Article 27 Art. 21 of Canada-Australia Treaty did not expand the scope of s . 231.2(3) unnamed person requirement to include Treaty-requested information 163