The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA) -- summary under Subsection 13(7.1)
payments made in the same manner as by private businesses were not “government assistance”
In finding that compensation received by the taxpayer from both commercial and public customers for changing the location of its pipelines was...
Words and Phrases
assistance| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Accounting Principles | 35 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | assessment is of dollar amount | 87 |
| Tax Topics - Income Tax Act - Section 181 - Subsection 181(3) | 78 |