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  • Tax Topics
  • Income Tax Act
  • 1-20
  • Section 18
  • Subsection 18(1)
  • Paragraph 18(1)(b)
  • Capital Expenditure v. Expense
  • Start-Up and Close-Down Expenditures

Start-Up and Close-Down Expenditures

Williams Brothers Canada Ltd. v. MNR, 62 DTC 1276, [1962] CTC 448 (Ex Ct) -- attach -- Start-Up and Close-Down Expenditures

  • Read more about Williams Brothers Canada Ltd. v. MNR, 62 DTC 1276, [1962] CTC 448 (Ex Ct) -- attach -- Start-Up and Close-Down Expenditures

MNR v. M.P. Drilling Ltd., 76 DTC 6028, [1976] CTC 58 (FCA) -- attach -- Start-Up and Close-Down Expenditures

  • Read more about MNR v. M.P. Drilling Ltd., 76 DTC 6028, [1976] CTC 58 (FCA) -- attach -- Start-Up and Close-Down Expenditures

Wacky Wheatley's TV & Stereo Ltd. v. MNR, 87 DTC 576, [1987] 2 CTC 2311 (TCC) -- attach -- Start-Up and Close-Down Expenditures

  • Read more about Wacky Wheatley's TV & Stereo Ltd. v. MNR, 87 DTC 576, [1987] 2 CTC 2311 (TCC) -- attach -- Start-Up and Close-Down Expenditures

RTZ Oil and Gas Ltd. v. Elliss, [1987] BTC 359 (Ch. D.) -- attach -- Start-Up and Close-Down Expenditures

  • Read more about RTZ Oil and Gas Ltd. v. Elliss, [1987] BTC 359 (Ch. D.) -- attach -- Start-Up and Close-Down Expenditures

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