Words and Phrases - "consumption"

a
89
b
44
c
82
d
56
e
41
f
31
g
20
h
15
i
76
j
2
k
2
l
32
m
57
n
27
o
38
p
81
q
3
r
78
s
94
t
47
u
16
v
10
w
23
y
2

12 January 2000 External T.I. 9910105 F - PRIS PAR DES PERSONNES/HUMAN CONSUMP

Summary Under
Tax Topics - Income Tax Act - Section 67.1 - Subsection 67.1(1)
wine tasting was a human consumption activity

A self-employed taxpayer, who carried on a business that consisted of preparing a wine reference book, regularly obtained bottles of wine to...

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Words and Phrases
consumption

Sun Microsystems of Canada Inc. v. Ontario (Finance), 2007 CanLII 4786 (ON SC)

Summary Under
Tax Topics - Excise Tax Act - Section 141.01 - Subsection 141.01(2)
“use” and “consumption” have separate but similar meanings

S. 2(1) of the Retail Sales Tax Act (Ont.) imposed tax on “every purchaser of tangible personal property … in respect of the consumption and...

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Words and Phrases
use consumption