Words and Phrases - "supplies"

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14 March 2013 External T.I. 2012-0472361E5 F - Fournitures/outils - guides de pêche

implicit requirement to provide “supplies” (e.g., potentially materials provided to clients) can be sufficient

Employed fishing outfitters and guides provide materials, such as salmon flies or filament to repair fishing lines, to clients, to ensure the...

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Words and Phrases
supplies
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(s) materials provided to clients were not “tools" 195

Cuddie v. The Queen, 98 DTC 1822, [1998] 3 CTC 2232 (TCC)

After quoting from a statement in Luks No. 2 v. MNR, 58 DTC 1194 (Ex Ct) that "supplies" are "things which are consumed in the performance of the...

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Words and Phrases
supplies