Consumers' Gas Co. Ltd. v. The Queen, 86 DTC 6132, [1986] 1 CTC 380 (FCTD), aff'd 87 DTC 5008, [1987] 1 CTC 79 (FCA) -- summary under Subsection 13(7.1)

Reimbursements received by the taxpayer from governmental authorities for relocating its pipelines at their request did not constitute...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.