Words and Phrases - "nominal"

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52
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20
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24 April 2015 Interpretation 166609

“nominal” determined on relative basis/switch from (c)(iii) to (c(i)
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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
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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 140
Tax Topics - Excise Tax Act - Section 153 - Subsection 153(1) lease consideration not nominal because of property tax obligation 55
Tax Topics - Excise Tax Act - Section 306.1 - Subsection 306.1(1) additional reasons can be raised in Notice of Appeal 235