Words and Phrases - "motivation"

a
85
b
44
c
75
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
88
t
46
u
15
v
9
w
22
y
2

Backman v. Canada, 2001 DTC 5149, 2001 SCC 10, [2001] 1 S.C.R. 367

Summary Under
Tax Topics - General Concepts - Purpose/Intention
motivation v. purpose

Before finding that the taxpayers had not entered into an arrangement with the requisite intention to be partners, the Court stated (at para. 22)...

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Words and Phrases
intention motivation
Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance 87
Tax Topics - Income Tax Act - Section 96 essential Canadian elements of partnership not present as only momentarily "partners" in common 298
Tax Topics - Statutory Interpretation - Provincial Law foreign "partnership" must have the attributes of a Cdn partnership 153