Stark International Inc. v. The Queen, 2019 TCC 248 -- summary under Class 29
oil-processing equipment was for sale even though initial use was to process customer's oil
The taxpayer (“Stark”) used three newly-constructed transformer maintenance trailers (which were 50-foot trailers (“TMT 3, TMT 4 and TMT...
Words and Phrases
sale| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property - Paragraph (c) | a use test could be applied by looking beyond the property’s immediate intended use | 235 |