Search - 2005年 抽纸品牌 质量排名

LOCKE J.A.   BETWEEN:     TPINE LEASING CAPITAL CORPORATION     Appellant     and     HIS MAJESTY THE KING     Respondent   Heard at Toronto, Ontario, on January 16, 2024. ... LOCKE J.A.   BETWEEN:     TPINE LEASING CAPITAL CORPORATION     Appellant     and     HIS MAJESTY THE KING     Respondent   REASONS FOR JUDGMENT WEBB J.A. [1] The issue in this appeal is, if a taxpayer is successful in challenging the denial of a particular deduction, does subsection 152(9) of the Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.) ... Both consequences flow from the same “transaction” — the retention (and not a sale) — of the same assets. ...