Section 255

Table of Contents

Cases

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

A diving support vessel which was used by Petro-Canada in its exploring and drilling operations in the seabed areas off the coast and outside of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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)

S.255 did not have the effect of deeming a factory trawler, which conducted its operations beyond the 12 nautical mile limit for Canada's...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Although "at international law ... the continental shelf off Newfoundland is outside the territory of the nation State of Canada...Canada has...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

The submerged lands between Vancouver Island and the mainland belong to the province rather than Canada since those lands were part of the colony...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Administrative Policy

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

The correspondent asked when an individual engaged in offshore oil and gas exploration was "outside Canada" for the purpose of s. 122.3(1).

In...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

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

Canada includes the territorial sea of Canada as defined in the Territorial Seas and Fishing Zones Act, and the overlying airspace.

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

Neither section 255 of the Act, nor section 5 of the Income Tax Conventions Interpretation Act, are relevant to the interpretation of the "in...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.