Glaxo Wellcome Inc. v. The Queen, 96 DTC 1159, [1996] 1 CTC 2904 (TCC), aff'd 98 DTC 6638 (FCA) -- summary under Former Business Property
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Former Business Propertyholding for future use was not use
The predecessor of the taxpayer bought an 18-acre parcel of land in 1965 with the intention of using it for an anticipated future expansion of its...
Words and Phrases
use