Subsection 1106(1)
Cases
Canada v. Larsen, 99 DTC 5757 (FCA)
The taxpayer and his three siblings gave a lumber company the right to enter their land to remove timber during a five-month period for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) | 81 |
Administrative Policy
20 October 2000 External T.I. 2000-004172
Discussion as to whether a corporation would qualify where it has Class A voting non-participating shares owned by a Canadian citizen, and Class B...
Excluded Production
Administrative Policy
2013 Ruling 2013-0513991R3 - Reg 1106 and excluded production
The granting of the option to acquire the production by the production company (Prodco), a qualified corporation which will claim the Canadian...
2012 Ruling 2012-0463231R3 - Reg 1106 and excluded production
A sole-purpose production company (Prodco) grants to to Master Distributor the exclusive right to exhibit, distribute and license the exhibition...
Paragraph (b)
Subparagraph (b)(iii)
Cases
A.G. (Canada) v. Zone3-XXXVI Inc., 2016 CAF 242
The Department of Canadian Heritage through the Canadian Audio-Visual Certification Office (“CAVCO”) gave the taxpayer (a leading Quebec...
Zone3-XXXVI Inc. v. Canada (Attorney General), 2016 FC 75, rev'd 2016 CAF 242
The Department of Canadian Heritage through the Canadian Audio-Visual Certification Office (“CAVCO”) gave the taxpayer (a leading Quebec...
Subsection 1106(7)
Administrative Policy
20 July 1998 T.I. 981251
The "term" 'treaty co-production twinning arrangement' means the pairing of two distinct film or video productions, one of which is a Canadian...