Canada v. Repsol Energy Canada Ltd., 2017 FCA 193 -- summary under Paragraph 1(n)
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(n)“integration principle” applied to find that a jetty was a “processing” asset
The taxpayers were the partners of a limited partnership which constructed a terminal and jetty in St. John to which liquid natural gas would be...