Frontenac Shoe Ltée v. MNR, 63 DTC 1129 (Ex Ct)
The taxpayer's shareholder who in his spare time had developed a detailed catalogue to facilitate sales of shoes by the taxpayer, sold his...
Caputo v. The Queen, 2008 DTC 3596, 2008 TCC 263
A $350 licence fee paid by the taxpayer for a 20-year licence to sell a customer loyalty card in specified territories was a capital outlay.
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|Tax Topics - Income Tax Act - Section 3 - Paragraph 3(a) - Business Source/Reasonable Expectation of Profit||44|
Buston v. The Queen, 93 DTC 1048,  2 CTC 2720 (TCC)
The taxpayer, who was in the business of fishing roe herring and salmon, paid $21,000, $20,000 and $5,000 in three separate transactions to...
IT-143R2 "Meaning of Eligible Capital Expenditure"
The cost of obtaining a trademark registration is fully deductible.