Town of Beauport v. Quebec Railway, Light & Power Co. / Quebec Railway, Light & Power Co. v. Town of Beauport, [1945] SCR 16 -- summary under Subsection 132(6)

Summary Under
Tax Topics - Income Tax Act - Section 132 - Subsection 132(6)
"undertaking" comprised the whole of the company's works

A declaration in the 1895 federal incorporating Act of the appellant that its undertaking was a work for the general advantage of Canada (thereby...

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Words and Phrases
undertaking