Lupien v. The Queen, 2016 TCC 2 -- summary under Other
distributor earning significant relative profits had no transferable goodwill where no evidence of long-term distributorship agreement
A lacquer-manufacturing corporation (“Antoni”) indirectly owned by the taxpayer’s brother imported one of its product lines from an Italian...
Words and Phrases
goodwill| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | double application of s. 160 re asset sale for excess consideration | 92 |