Suncor Energy Inc. v. The Queen, 2001 DTC 660 (TCC), aff'd 2002 DTC 7395, 2002 FCA 350 -- summary under Class 10
300-ft dykes might not be "structures"
The taxpayer used the overburden and tailings produced or extracted by it in the process of extracting bitumen from oil sands deposits to...
Words and Phrases
structure| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense | 141 |