Words and Phrases - "payer"
15 March 2019 External T.I. 2018-0766021E5 - Obligation to prepare T4A slips
Summary Under
Tax Topics - General Concepts - Payment & Receiptthe payer is the person who has discretion and control over the funds
A Canadian university agreed with a (perhaps, foreign) Ministry to apply funding received by it to pay the tuition of and a monthly stipend to...
Words and Phrases
payerLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(2) | where X makes a payment at the direction of Y, X need not issue a T4A to the payment recipient | 151 |