Coop de travailleurs en serres Belle-de-Jour v. Agence du revenu du Québec, 2019 QCCQ 6609

Citations
2019 QCCQ 6609

Case tabs

Summaries

Summary Under

Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29

greenhouse heating equipment was used in non-farming manufacturing of floral arrangements

The taxpayer used approximately 20% of the area within greenhouses to grow cucumbers or other vegetables, or flowers, from seed for sale as...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases

processing manufacturing

Summary Under

Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a)

use of greenhouses to further grow flowers before use in making floral arrangements was separate from the taxpayer’s greenhouse plant-growing farming business

The taxpayer used approximately 20% of the area within greenhouses to grow cucumbers or other vegetables, or flowers, from seed for sale as...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Summary Under

Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming

use of greenhouses to further grow flowers before use in making floral arrangements did not constitute farming

The taxpayer used approximately 20% of the area within greenhouses to grow cucumbers or other vegetables, or flowers, from seed for sale as...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

You are here

Coop de travailleurs en serres Belle-de-Jour v. Agence du revenu du Québec, 2019 QCCQ 6609

Citations2019 QCCQ 6609

Case tabs

Citations
2019 QCCQ 6609