Cases
The Queen v. Donohue Normick Inc., 96 DTC 6061 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | 111 |
Stearns Catalytic Ltd. v. The Queen, 90 DTC 6286 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Accounting Principles | 37 | |
| Tax Topics - Income Tax Act - Section 10 - Subsection 10(5) | 137 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory | 56 | |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 29 | stock of spare property was not property "to be used" in M&P | 127 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(q) | 54 | |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 | 169 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 | 59 |
Sigma Exploration Ltd. v. The Queen, 75 DTC 5121, [1975] CTC 215 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Old | 143 |
See Also
Hawkes v. The Queen, 97 DTC 1258 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Administrative Policy
16 November 1994 Internal T.I. 9414677 - FILM RIGHTS
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(cc) | CRTC representation costs instead part of cost of licence | 31 |
| Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14 | 64 |
IT-283R2 "Capital Cost Allowance - Video Tapes, Videotape Cassettes, Films, Computer Software and Master Recording Media"
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.