The registrant, which was the corporate successor to an income fund, acquired, as essentially its only asset, a 49% limited partnership interest in a partnership that carried on a newspaper business. In denying the registrant's ITC claims for GST on various of its costs including fees paid in connection with the income fund conversion and in connection with news releases regarding its dividends, Pizzitelli J. found that the receipt by the registrant of substantial partnership drawings ($3,865,500 for a six-month period) for distribution by it to shareholders represented financial services.
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partnership draws represented financial services
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332052
Extra import data
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"field_legacy_header": "<a id=\"FPNewspapers\"></a><strong><em>FP Newspapers Inc. v. The Queen</em></strong>, 2013 TCC 44 <strong>[partnership draws represented financial services]</strong>",
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"field_sid": "",
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