Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD) -- summary under Qualified Property

Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property
use of leased property was by lessee rather than lessor

The taxpayer, which was resident in Nova Scotia, leased a diving support vessel to Petro-Canada, which used the vessel outside Nova Scotia in its...

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Words and Phrases
use
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 255 45