Midwest Oil Production Ltd. v. The Queen, 82 DTC 6092, [1982] CTC 107 (FCTD), aff'd 83 DTC 5304, [1983] CTC 338 (FCA) -- summary under Paragraph 12(1)(o)

Summary Under

Because the word "receivable" relates to a change in custody or possession, not to a change in ownership, a royalty obligation to deliver crude...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 169		57
Tax Topics - Income Tax Act - Section 172 - Subsection 172(2)		57
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Amount		17

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