Words and Phrases - "service"
7 October 2022 APFF Financial Strategies and Instruments Roundtable Q. 5, 2022-0936301C6 F - Guarantee fee
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...
| 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 |
12 November 2013 Internal T.I. 2013-0497611I7 F - Feuillet T1204
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...
Words and Phrases
service