Words and Phrases - "nominal"
24 April 2015 Interpretation 166609
In interpreting "property having a nominal value" in para. (c) of "qualifying member," should the value of the property be compared with the value...
British Columbia Transit v. The Queen,  GSTC 103, 2006 TCC 437
After having incurred substantial GST in acquiring a transit system for exempt use, the appellant commenced to lease the system to another...
|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|