Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA) -- summary under Incurring of Expense

Summary Under

expense incurred as no refund rights

MacGuigan JA rejected the position of the Minister that amounts paid to a drilling operator in 1974 for drilling work to be performed in 1975 did...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 245 - Old		68
Tax Topics - Income Tax Act - Section 66.1 - Subsection 66.1(6) - Canadian exploration expense - Paragraph (c)		46
Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc.		39

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