Words and Phrases - "nominal"

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24 April 2015 Interpretation 166609

“nominal” determined on relative basis/switch from (c)(iii) to (c(i)

In interpreting "property having a nominal value" in para. (c) of "qualifying member," should the value of the property be compared with the value...

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Words and Phrases
nominal

British Columbia Transit v. The Queen, [2006] GSTC 103, 2006 TCC 437

lease consideration not nominal because of property tax obligation

After having incurred substantial GST in acquiring a transit system for exempt use, the appellant commenced to lease the system to another...

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Words and Phrases
nominal
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(3) lessor required to demonstrate taxable-supply-for-consideration purpose 148
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) lease consideration not nominal because of property tax obligation 61
Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) additional reasons can be raised in Notice of Appeal 248