Marketing Expenditures

Table of Contents

Cases

Oxford Shopping Centres Ltd. v. The Queen, 79 DTC 5458, [1980] CTC 7, aff'd 81 DTC 5065, [1981] CTC 128 (FCA)

A large lump sum payment was made by the taxpayer to the City of Calgary in consideration of (i) the City improving the system of roads around the...

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Minister of National Revenue v. Algoma Central Highway, 68 DTC 5096, [1968] CTC 161, [1968] S.C.R. 447

The taxpayer, in order to generate more traffic along a portion of its railway which ran through unpopulated lands owned by it and the Crown,...

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