Re Magna Training Centre (1987), 62 OR (2d) 540 (S.C.O.) -- summary under Paragraph 20(1)(bb)

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(bb)

A training centre used by a manufacturing company for its workers was therefore "used" as part of its manufacturing business.

Words and Phrases
use