Oxford Shopping Centres Ltd. v. The Queen, 79 DTC 5458,  CTC 7, aff'd 81 DTC 5065,  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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|Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense||perimeter road construction for promotion||138|
|Tax Topics - Income Tax Act - Section 9 - Timing||128|
Minister of National Revenue v. Algoma Central Highway, 68 DTC 5096,  CTC 161,  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,...