Cases
Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD)
The text of this content is paywalled Mon.-Fri. except for the 1st full week 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 | 121 |
See Also
Administrative Policy
18 July 2013 External T.I. 2013-0493081E5 - Definition of "Outside Canada" - Water Boundaries
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1) | 143 |
IT-494 "Hire of Ships and Aircraft from Non-Residents"
12 September 89 T.I. (February 1990 Access Letter, ΒΆ1124)
The text of this content is paywalled Mon.-Fri. except for the 1st full week 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 | 28 |