Subsection 4(1)
Person at Risk
See Also
Skylink Voyages Inc. v. The Queen, [1999] GSTC 119 (TCC)
The registrant served retail travel agencies by booking and purchasing airline tickets for the agencies' customers, which resulted in the receipt...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 431 | |
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Supply | 188 | |
| Tax Topics - General Concepts - Agency | 205 |
Subsection 4(2)
See Also
Drug Trading Company Ltd. v. The Queen, [2001] GSTC 48 (TCC) (Informal Procedure)
The registrant was a wholesaler of products to independent retail pharmacies operating under the "I.D.A." name, and also provided franchisor-like...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Financial Service | 208 | |
| Tax Topics - General Concepts - Agency | 168 |