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Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286 (FCTD)
Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286 (FCTD)
Citations
90 DTC 6286
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Summary Under
Tax Topics - General Concepts - Accounting Principles
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Summary Under
Tax Topics - Income Tax Act - Section 10 - Subsection 10(5)
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Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Capital Asset v. Inventory
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Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory
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Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29
stock of spare property was not property "to be used" in M&P
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Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q)
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Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8
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Summary Under
Tax Topics - Statutory Interpretation - Interpretation Act - Section 16
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