Cases
International Nickel Co. of Canada Ltd. v. MNR, 71 DTC 5332, [1971] CTC 604 (FCTD)
The taxpayer made continual outlays on scientific research carried out by its personnel in order to identify improvements to its methods for...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Accounting Principles | 90 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Know-How and Training | 145 | |
| Tax Topics - Income Tax Act - Section 37 - Subsection 37(1) | s. 37 permits deduction of capital expenditures on research | 114 |
| Tax Topics - Income Tax Regulations - Regulation 1204 - Subsection 1204(1) | 145 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 16 | 59 |
See Also
Setchell v. The Queen, 2006 DTC 2279, 2006 TCC 37 (Informal Procedure)
Before going on to find that an individual who had been making serious and continuing efforts to establish a business of providing for personal...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Know-How and Training | 93 |
Shaver v. The Queen, 2003 DTC 2112, 2004 TCC 10
Expenses incurred by the taxpayer, an Amway distributor, in attending "business training seminars" (characterized by the court as conventions) in...
Shaw Flexible Tubes v. MNR, 68 DTC 443 (TAB)
The taxpayer agreed with a U.S. corporation ("Moore") that in consideration for an exclusive licence for the use in Canada by the taxpayer of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Know-How and Training | 103 |
British Sugar Manufacturers, Ltd. v. Harris (1937), 21 TC 528 (C.A.)
The taxpayer agreed to pay 20% of its net profits to other corporations in consideration for their provision of managerial services and advice on...