Words and Phrases - "royalty"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
29
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

6 February 2015 Internal T.I. 2015-0566681I7 F - Redevances perçues d'avance

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(a)
irrevocable royalty prepayment under s. 12(1)(a) or 9

In order that the non-capital losses of Lossco would not expire, an affiliated licensee of a licence to manufacture and sell a product made a...

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Words and Phrases
royalty
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing lump sum irrevocable prepayment of contingent future royalties fully included 239

Vauban Productions v. The Queen, 75 DTC 5371, [1975] CTC 511 (FCTD), aff'd 79 DTC 5371, [1979] CTC 262 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d)

"The term 'royalties' normally refers to a share in the profits or a share or percentage of a profit based on user or on the number of units,...

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Words and Phrases
royalty

Grand Toys Ltd. v. MNR, 90 DTC 1059 (TCC)

Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d)

The taxpayer agreed to act as the exclusive distributor in Canada of articulated figurines produced by a Hong Kong joint venture ("Panosh") and...

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Words and Phrases
royalty