Words and Phrases - "principal activity"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

PWC, "Tax Insights: Investment limited partnerships ─ GST/HST & QST filing obligations", Issue 2020-27, May 04, 2020

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Investment Limited Partnership

Meaning of “principal activity”

A person’s “principal activity,” as discussed … in College of Applied Arts … depends on how...

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Words and Phrases
principal activity
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 225.4 - Subsection 225.4(6) 214

The Colleges of Applied Arts and Technology Pension Plan v. The Queen, 2003 GTC 899-62, 2003 TCC 618

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service - Paragraph (q)
"principal activity" of a pension plan was not the investing of funds

After noting that "the measure of the 'principal activity' must be the importance of the activity to the achievement of the organization's goals...

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Words and Phrases
principal activity