Gestions Calce Ltée v. Agence du revenu du Québec, 2019 QCCQ 7377 -- summary under Subsection 13(4)

Summary Under
Tax Topics - Income Tax Act - Section 13 - Subsection 13(4)
departure from written terms of lease to find that a rental property was used principally in the active business of a related person

One of the exceptions from the rule that a rental property cannot qualify as a “former business property” for purposes of the replacement...

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Words and Phrases
principally
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Former Business Property property was used more than 50% in active business of related lessee given actual use (in excess of written lease terms) 337