Words and Phrases - "guarantees"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Mister Muffler Ltd. v. The Queen, 74 DTC 6615, [1974] CTC 813 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(7) - Paragraph 20(7)(a)
agreement to replace any defective installed muffler was warranty etc.

In consideration of charging a customer $1.00 more for the replacement of a muffler, the taxpayer undertook to replace a defective muffler free of...

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Words and Phrases
guarantees indemnities warranties