Words and Phrases - "service"

Summary Under

guarantee or pledge fee is from a service and, therefore, is from an undertaking of any kind whatever

An individual, a sole shareholder of a corporation, borrows money in order to earn business or property income. To secure his personal loan, his...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e.1)	one-time fee to subsidiary for mortgaging its property as security for a bank loan to the shareholder would not qualify under s. 20(1)(e.1)	139
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(e)	one-time fee to subsidiary for mortgaging its property as security for a bank loan to the shareholder could qualify under s. 20(1)(e)	175
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1)	no shareholder benefit where corporation receives a reasonable pledge (or “guarantee”) fee from its shareholder	124

Summary Under

T1204 disclosure applicable only where contract with federal supplier and includes travel reimbursements as “services” consideration

Should reimbursements for travel expenses of external consultants to a federal agency be included on the T1204 form? The Directorate...

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Words and Phrases

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