Words and Phrases - "principally performs"

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

18 June 2007 Internal T.I. 2007-0231861I7 F - Principale place d'affaires

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(13) - Paragraph 8(13)(a) - Subparagraph 8(13)(a)(i)
“principally performed” test references the proportion of time spent at the home office

Regarding the application of s. 8(13)(a)(i) to home office expenses incurred by Quebec real estate agents under a contract of service, the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
principally performs