Words and Phrases - "permanent"
Guidance on international income tax issues raised by the COVID-19 crisis, CRA Webpage 31 March 2021
CRA referred to the travel restrictions imposed by governments or businesses in response to the COVID-19 crisis as a safety measure for their...
Words and Phrases
permanent| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | 393 | |
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b) | 129 | |
| Tax Topics - Treaties - Income Tax Conventions - Article 15 | 679 | |
| Tax Topics - Income Tax Act - Section 153 - Subsection 153(1.1) | 239 | |
| Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1) | 168 | |
| Tax Topics - Income Tax Act - Section 116 - Subsection 116(1) | comfort letters issued during COVID-19 | 36 |
La Salle Recreations Ltd. v. Canadian Camdex Investments Ltd. (1969), 4 D.L.R. (3d) 549 (B.C.C.A.)
“permanent” is less than forever
McFarlane J found that although the degree of annexation of wall-to-wall carpeting in a hotel was slight, the object of the annexation was the...
Words and Phrases
permanent