Angoss International Ltd. v. R., 99 DTC 567, [1999] 2 CTC 2259 (TCC) -- summary under Paragraph 212(1)(d)

By services, 28 November, 2015

A lump-sum payment made in order to receive a non-exclusive licence of source code, and described as a "licence fee", was found to be "similar" to a royalty notwithstanding the absence of periodicity. However, the payment was exempt from withholding tax under s. 212(1)(d)(vi).

Topics and taglines
Topic
Income Tax Act - s. 212(1)(d)
Tagline
lump sum payment for a non-exclusive licence was similar to royalty
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336289
Extra import data
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