Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.) -- summary under Incurring of Expense

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense

At 477:

"'To incur' means 'to render oneself liable to'."

Words and Phrases
incur to incur