Section 255

Table of Contents

Section 255
Cases(1)
See Also(3)
Administrative Policy(3)

Cases

Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property use of leased property was by lessee rather than lessor 123

See Also

Mersey Seafoods Ltd. v. MNR, 85 DTC 731, [1985] 2 CTC 2485 (TCC)

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Reference re Newfoundland Continental Shelf (1984), 5 DLR (4th) 385, [1984] 1 S.C.R. 86

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A.G. (Canada) v. A.G. (B.C.), [1984] 4 WWR 289 (SCC)

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Administrative Policy

18 July 2013 External T.I. 2013-0493081E5 - Definition of "Outside Canada" - Water Boundaries

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IT-494 "Hire of Ships and Aircraft from Non-Residents"

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12 September 89 T.I. (February 1990 Access Letter, ΒΆ1124)

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