Unidisc Musique Inc.v. Agence du revenu du Québec, 2019 QCCQ 1818, rev'd 2021 QCCA 393 -- summary under Paragraph 8(i)

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(i)
purchase cost of master music recordings was for Class 8(j) tangible property

The plaintiff (Unidisc) was in the business of purchasing master recordings of music (“masters”), i.e., the magnetic tapes containing the...

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Words and Phrases
intangible property
Locations of other summaries Wordcount
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14.1 master recordings are tangible rather than intangible property 308