Will-Kare Paving & Contracting Ltd. v. Canada, 2000 DTC 6467, 2000 SCC 36, [2000] 1 SCR 915 (SCC) -- summary under Class 29
supplied asphalt was merely an accession to customers' real property
The taxpayer, which paved driveways, parking lots and small roadways, also operated an asphalt-producing plant. 75% of the output was utilized in...
Words and Phrases
sale| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Hansard, explanatory notes, etc. | 11 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | word sale should be accorded its private law meaning | 67 |