Words and Phrases - "taxi"

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Uber B.V. v Commissioner of Taxation, [2017] FCA 110

uberX driver was a taxi driver for GST purposes

The taxpayer used his Honda Civic vehicle to provide uberX driver services, whereby an app allowed registered riders to request transportation...

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Words and Phrases
taxi

Uber Canada Inc. v. ARQ, 2016 QCCS 2158, aff'd 2016 QCCA 1303

Uber drivers, as operators of “taxi” businesses, likely were required to register for QST

The ARQ obtained a search warrant for searching an Uber Canada office in Montreal, which under s. 40 of the Tax Administration Act (Quebec),...

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Words and Phrases
taxi
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.3 - Subsection 231.3(3) it was reasonable for ARQ on a search to seize smart phones and laptops to make subsequent complete copies 440
Tax Topics - General Concepts - Illegality Uber drivers' breach of provincial registration statute did not justify their failure to register for QST purposes 238
Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Section 8 seizure of computers containing personal information was the only practicable approach 142