Words and Phrases - "lease"

58
27
40
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25
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10
8
49
1
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17
35
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57
1
49
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32
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24 December 2015 Internal T.I. 2014-0560831I7 - International shipping

commercial management is still sufficient/charterparties are “leases”

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Words and Phrases
lease
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - International Shipping lease includes time charter 65

Barclays Mercantile Industrial Finance Ltd. v. Melluish, [1990] BTC 209 (Ch. D.)

no "lease" where failure to provide exclusive possession

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Words and Phrases
lease

Canadian Acceptance Corp. Ltd. v. Regent Park Butcher Shop Ltd. (1969), 67 WWR 297 (Man. C.A.)

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Words and Phrases
lease