Capital Asset v. Inventory

Cases

The Queen v. Donohue Normick Inc., 96 DTC 6061 (FCA)

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Sigma Exploration Ltd. v. The Queen, 75 DTC 5121, [1975] CTC 215 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Old 143

Longueuil Meat Exporting Co. Ltd. v. The Queen, 74 DTC 6421, [1974] C.TC. 486 (FCA), aff'd 76 DTC 6145, [1976] CTC 193 (SCC)

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See Also

Hawkes v. The Queen, 97 DTC 1258 (TCC)

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Hinton v. Maden & Ireland, Ltd. (1959), 38 TC 391 (HL)

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Administrative Policy

16 November 1994 Memorandum 941467 (C.T.O. "Film Rights") (see also 3 November 1994 Memorandum 941171)

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IT-283R2 "Capital Cost Allowance - Video Tapes, Videotape Cassettes, Films, Computer Software and Master Recording Media"

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