retainer

Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65 -- summary under Subsection 105(1)

Full Title
Weyerhaeuser Company Limited v. The Queen, 2007 TCC 65
Summary Under
Tax Topics - Income Tax Regulations - Regulation 105 - Subsection 105(1)
no withholding on reimbursements for disbursements/no requirement for documentary support for allocations in NRs' invoices/travel time to Canada not re Cdn services

In 1998 the Canadian taxpayer paid $14.3 million to non-resident service providers in the ordinary course of its forestry business. The Minister...

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Words and Phrases
for
in respect of
retainer
fee
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