Words and Phrases - "includes"
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)
"including" enlarges
After being referred to the statement in Verrette [1978] 2 S.C.R. 838 at 844 that "in definition provisions, the word 'includes' is generally used...
Words and Phrases
includes| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | failure of Minister to allocate | 57 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i) | right to buy and resell product not a right to use | 204 |
| Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | lump sum paid irrespective of user not "royalty" | 143 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 13 |