Quali-T-Tube ULC Inc. c. La Reine, 2005 TCC 373 -- summary under Person

By services, 28 November, 2015

The Court rejected a submission of the taxpayer (at para. 33) that "the word 'person' in this context [of the definition of "cost of labour" in Regulation 5202] cannot be interpreted so as to include a corporation because a corporation cannot perform management or administrative functions".

Topics and taglines
Topic
Income Tax Act - s. 248(1) - Person
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
337293
Extra import data
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