The Queen v. CCLC Technologies Inc., 96 DTC 6527, [1996] 3 CTC 246 (FCA) -- summary under Paragraph 12(1)(x)

Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv)
governmnt receipt in non-commercial arrangement was assistance etc.

An agreement the taxpayer entered into with the province of Alberta concerning a coal and heavy oil project was found to have resulted in the...

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Words and Phrases
assistance
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Government Assistance contribution arrangement under which the government could not generate a profit was "other assistance" 130