Words and Phrases - "common carrier"

a
82
b
44
c
75
d
50
e
37
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31
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17
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13
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71
j
2
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2
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30
m
51
n
25
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38
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79
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2
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74
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85
t
44
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8
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20
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1

28 April 2008 External T.I. 2007-0238071E5 F - Voiturier public

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 8
taxpayer need not own the vehicles or operate them provided that it is engaged in all other aspects of the transporting service and is responsible to the customers

The taxpayer uses the services of subcontractors to have the goods transported, but handles all other aspects of the business and remains...

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Words and Phrases
common carrier

16 November 2009 External T.I. 2009-0313081E5 F - Classification d'un chemin de fer avant 1958

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 4
railway system acquired by common carrier before 1958 falls within Class 4

Into what class does a railway system acquired before 1958 by a corporation with a railway business fall? After assuming that the corporation was...

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Words and Phrases
common carrier