Words and Phrases - "substantially all"

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Ressources Eastmain Inc. v. Agence du revenu du Québec, 2021 QCCQ 4379

as a junior exploration company’s CEO devoted "substantially all" (75%) of his time to exploration, his salary was not CEDOE

The taxpayer was a micro-cap junior exploration company devoted to two projects in northern Quebec. For the four taxation years in issue (2007 to...

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Words and Phrases
substantially all
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Current expense vs. capital acquisition annual expenditures on core sample boxes and racks were capital expenditures, whereas those on dirt berms were currently deductible 302
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (k.1) annual expenditures on core sample boxes and racks were excluded under para. (k.1) 105
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (f) geology course for an employee was necessary to exploration and resource identification 173

13 June 2007 External T.I. 2007-0226261E5 F - Convention Émirats Arabes Unis

meaning of “substantially all” in UAE Convention informed by its meaning under ITA

Canco incorporated a wholly-owned subsidiary in Dubai, in the United Arab Emirates (Dubai Co), whose management and control, and the sole...

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Words and Phrases
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Tax Topics - Treaties - Income Tax Conventions - Article 3 undefined term in Convention informed by its domestic interpretation by CRA 36
Tax Topics - Income Tax Regulations - Regulation 5907 - Subsection 5907(11.2) - Paragraph 5907(11.2)(a) FA required to have its central management and control in the Treaty country in addition to satisfying the Treaty residence test 251

Atlantic Packaging Products Ltd. v. Canada, 2020 FCA 75

transfer of assets representing 68% of the FMV of the assets of a business division did not satisfy the “substantially all” test

The taxpayer, a paper products manufacturer, engaged in a hybrid transaction in which it sold some of the assets of its “Tissue Division”...

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Words and Phrases
substantially all
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Machinery and Equipment the number and frequency of similar dispositions of depreciable property was relevant to capital account treatment 341
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.3) raising of new issue would prejudice the Crown 222

Frequently asked questions - Canada emergency wage subsidy (CEWS) CRA Webpage 24 September 2021

Examples of application of the special elective rule to use the qualifying revenues of NAL persons to determine reduction in qualifying...

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Words and Phrases
substantially all
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(9) - Paragraph 125.7(9)(a) 150
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Entity - Paragraph (c) - Subparagraph (c)(ii) 236
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(a) 401
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4) - Paragraph 125.7(4)(b) 367
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Employee 637
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Remuneration 474
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(2) - Element B 245
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Revenue 1009
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Entity - Paragraph (f) 79
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Eligible Entity - Paragraph (a) 236
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Qualifying Entity - Paragraph (d) - Subparagraph (d)(ii) 170
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(9) - Paragraph 125.7(9)(b) 379
Tax Topics - Income Tax Act - Section 87 - Subsection 87(2) - Paragraph 87(2)(g.5) 198
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(4.1) 194
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Top-Up Percentage 333
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Base Percentage 175
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Service - Paragraph (c) 78
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Baseline Remuneration 267
Tax Topics - Income Tax Act - Section 241 - Subsection 241(3.5) 76
Tax Topics - Income Tax Act - Section 153 - Subsection 153(1) - Paragraph 153(1)(a) 141
Tax Topics - General Concepts - Agency 92
Tax Topics - Income Tax Act - Section 125.7 - Subsection 125.7(1) - Executive Compensation Repayment Amount 102

5 November 2010 External T.I. 2010-0383871E5 F - Crédit d'impôt pour emploi à l'étranger

could perform “substantially all” employment duties abroad if less than 10% of the time spent in Canada on preparatory work

Before employees go abroad to perform under the contract, they must work in Quebec to prepare and ship the equipment needed for the work to be...

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Words and Phrases
substantially all

12 December 2018 External T.I. 2017-0718661E5 - Private health services plan

coverage for employee's U.S. medical expenses would qualify if they were substantially METC-type expenses

The purpose of a Blue Cross and Blue Shield insurance plan (XXXXXXXXXX Blue Cross plan is to reimburse an employee for certain medical and health...

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Words and Phrases
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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) - Subparagraph 6(1)(a)(i) coverage for U.S. expenses of METC type generally eligible 115

Atlantic Packaging Products Ltd. Atlantic Produits D'Emballage Ltée v. The Queen, 2018 TCC 183, aff'd 2020 FCA 75

s. 54.2 did not apply to the drop-down of under 68% of the assets of a business division to a Newco for Newco shares

The taxpayer was a paper products manufacturer. One of its five divisions was its Tissue Division which focused on the manufacturing and sale of...

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Words and Phrases
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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) prior filing positions contradicted position that tissue division was separate business 437

Kenny v. The Queen, 2018 TCC 2 (Informal Procedure)

foreign government assistance scuppered the “substantially all” test in s. 118.94

In 2014, the taxpayer, who was an Irish national and resident, earned $32,728.52 in employment income from working in Fort McMurray, Canada for a...

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Words and Phrases
substantially all
Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 25 s. 118.94 did not violate non-discrimination-against-nationals Art. in Canada-Irish Treaty 230

11 October 2013 APFF Roundtable, 2013-0495631C6 F - Actions admissibles de petites entreprises

90% is generally a safe harbour, and in a particular context CRA may accept lower than 90%

Must the 90% level always be attained before the "substantially all" test is satisfied? CRA stated:

According to the jurisprudence, the...

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Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(1) - Qualified Small Business Corporation Share failure to satisfy the 50% test for even a moment in time will disqualify 135

Keefe v. The Queen, 2003 DTC 1526, 2003 TCC 791 (Informal Procedure)

The taxpayer, who was the principal of a family company that was engaged in the supply and installation of commercial floor coverings, used a...

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Imapro Corp. v. The Queen, 92 DTC 6487, [1992] 2 CTC 298 (FCTD)

47.3% of a multi-purpose building which was constructed for a computer graphics corporation was used exclusively by it for scientific research....

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Benson v. Third Canadian Investment Trust Ltd. (1993), 14 OR (3d.) 493 (Ont. Ct. (G.D.))

Farley J. found that the sale pursuant to a share exchange offer for the direct and indirect shareholding of a closed-end investment company...

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Hasbro Canada Inc. v. The Queen, 98 DTC 2129 (TCC)

The taxpayer, which was a Canadian manufacturer and distributer of toys in Canada, paid fixed commissions expressed as a percentage of the...

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Words and Phrases
know-how substantially all

Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure)

The taxpayer, who received approximately 80% of his income in the form of Public Service Management Insurance Plan disability payments, was found...

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Reluxicorp Inc. v. The Queen, [2011] GSTC 138, 2011 TCC 336

The registrant was a hotel company that paid franchise fees to a hotel franchise ("Marriott") in the United States. Marriott's fees were based on...

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Words and Phrases
substantially all