Wilson and Wilson Ltd. v. MNR, 60 DTC 1018, [1960] CTC 1 (Ex Ct) -- summary under Paragraph 12(1)(b)
Cameron, J. held that the full amounts covered by interim progress certificates of the supervising engineer became "receivable" for the purposes...
Words and Phrases
receivable| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory | 15 | |
| Tax Topics - Income Tax Act - Section 9 - Accounting Principles | 25 | |
| Tax Topics - Income Tax Act - Section 9 - Timing | 142 |