goods

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(g)
goods include property not intended for sale, such as mail, but do not include securities

The Directorate indicated that the expression "goods transport" does not refer solely to the transport of goods intended for sale, and included...

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Words and Phrases
goods
Summary Under
Tax Topics - Income Tax Act - Section 95 - Subsection 95(3) - Paragraph 95(3)(b)
condo inventory did not qualify as “goods” under s. 95(3)(b)

A wholly-owned foreign affiliate (“FA”) of a corporation resident in Canada (“Canco”) provides marketing services for FMV fees to Canco...

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Words and Phrases
goods

Canadian Wirevision Ltd. v. The Queen, 79 DTC 5101, [1979] CTC 122 (FCA) -- summary under Canadian Manufacturing and Processing Profits

Full Title
Canadian Wirevision Ltd. v. The Queen, 79 DTC 5101, [1979] CTC 122 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 125.1 - Subsection 125.1(3) - Canadian Manufacturing and Processing Profits
TV signals not goods

A cable television company argued unsuccessfully that it was processing goods for resale when it processed T.V. signals for transmission to its...

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Words and Phrases
goods
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