Cases
Canterra Energy Ltd. v. The Queen, 85 DTC 5245, [1985] 1 CTC 329 (FCTD), rev'd 87 DTC 5019, [1987] 1 CTC 89 (FCA)
The word "minus" in Regulation 1207(2)(a)(ii) was used in its non-technical sense of excluding something rather than in its algebraic sense. It...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - G | 46 | |
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 36 |
Cominco Ltd. v. The Queen, 84 DTC 6535, [1984] CTC 548 (FCTD)
Business interruption insurance "proceeds simply did not arise out of the production of ... metal or industrial minerals 'or from the processing...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Compensation Payments | 16 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 48 |
Administrative Policy
29 November 2012 Internal T.I. 2012-0462361I7 - Meaning of "Prime Metal Stage or its Equivalent"
CRA defines "prime metal stage or its equivalent" in accordance with Canada Pacific Ltd v. Canada, 1994 F.C.J. 993 (FCA), followed in The Queen v....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1204 - Subsection 1204(1) | 145 |