Skip to main content

Tax Interpretations

Canadian tax interpretations and transactional implications

Log in or Register

Username or e-mail *

Password *

Create new account
Request new password

Search

Search

Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access

You are here

Home
Trans-Prairie Pipelines Ltd. v. MNR, 70 DTC 6351, [1970] CTC 537 (Ex Ct) -- attach -- Paragraph 20(1)(c)

Trans-Prairie Pipelines Ltd. v. MNR, 70 DTC 6351, [1970] CTC 537 (Ex Ct) -- attach -- Paragraph 20(1)(c)

"fill the hole" concept re indirect use applied

Powered by Drupal

Disclaimer

None of the content is or should be construed as advice, and readers should obtain any tax (or other) advice from their professional advisors. We disclaim any liability to anyone arising from reliance on any content of this or any other site.