Know-How and Training

Cases

See Also

Setchell v. The Queen, 2006 DTC 2279, 2006 TCC 37 (Informal Procedure)

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Shaw Flexible Tubes v. MNR, 68 DTC 443 (TAB)

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British Sugar Manufacturers, Ltd. v. Harris (1937), 21 TC 528 (C.A.)

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Administrative Policy

6 October 2017 APFF Roundtable, Q.12

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 20 - Subsection 20(10) convention expenses “historically” have been viewed as capital expenditures 107