Royal Trustco v. The Queen, 2001 DTC 52 (TCC)

Sarchuk T.C.J. indicated (at p. 64) that:

"The interpretation of the undefined terms 'tangible property' and 'reflected' in accordance with their...

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Sarchuk T.C.J. found that GAAP should be applied in determining the characterization of items for purposes of Part I.3 rather than just their...

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The taxpayer, and a partnership of which it was a member, leased equipment. Sarchuk T.C.J. accepted evidence that upon execution of the leases the...

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