Words and Phrases - "abusus"

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Larose v. MNR, 92 DTC 2055, [1992] 2 CTC 2339, [1992] 1 CTC 2667

disposition where abusus (right to dispose) of a building was transferred

Before finding that the taxpayer had disposed of buildings, Tremblay TCJ stated (at para. 4.03.10) that under the English version of s. 248(3)...

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Words and Phrases
abusus