Copyright and Licences

Cases

Frontenac Shoe Ltée v. MNR, 63 DTC 1129, [1963] CTC 181 (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...

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See Also

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.

Buston v. The Queen, 93 DTC 1048, [1993] 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...

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Administrative Policy

IT-143R2 "Meaning of Eligible Capital Expenditure"

The cost of obtaining a trademark registration is fully deductible.

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