Consoltex Inc. v. R., 97 DTC 724, [1997] 2 CTC 2846 (TCC) -- summary under Paragraph 37(8)(a)

Summary Under
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a)

The cost of yarn that the taxpayer expended in the course of an R&D project qualified under both s. 37(7)(c)(ii)(A) and Regulation 2900(2)(c),...

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Words and Phrases
expenditure
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) 76
Tax Topics - Income Tax Act - Section 248 - Subsection 248(28) s. 4(4) precluded double deduction - s. 37 as the more specific provision, than s. 9 applied to expenditure 175
Tax Topics - Income Tax Regulations - Regulation 2900 - Subsection 2900(2) 112
Tax Topics - Statutory Interpretation - Drafting Style 93