Machinery and Equipment

Table of Contents

Cases

C.A.E. Inc. v. Canada, 2013 DTC 5084 [at 5944], 2013 FCA 92

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property characterization of depreciable property or inventory done on annual basis 355
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7) - Paragraph 13(7)(a) change in use on depreciable property conversion to inventory 120
Tax Topics - Income Tax Act - Section 45 - Subsection 45(1) - Paragraph 45(1)(a) applied to conversion of depreciable property into inventory 120
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(b) 354

General Construction Co. Ltd. v. Minister of National Revenue, 59 DTC 1169, [1959] CTC 300, [1959] S.C.R. 729

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Compensation Payments payment received on buyout of JV interest found to be compensation in lieu of future profits 138

Canadian Kodak Sales Ltd. v. MNR, 54 DTC 1194 (Ex Ct)

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See Also

Klemen v. The Queen, 2014 DTC 1170 [at 3613], 2014 TCC 244

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Commercial Activity equipment licensed at no charge was held in commercial activity 84
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) s. 165(5) cannot be used to increase an assessment 151
Tax Topics - Income Tax Act - Section 165 - Subsection 165(5) s. 165(5) cannot be used to increase an assessment 151

Edwards v. Bairstow & Harrison, (1955), 36 TC 207, [1955] UKHL TC_36_207 (HL)

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Gloucester Railway Carriage and Wagon Co., Ltd., [1925] AC 469, [1925] UKHL TC_12_720 (HL)

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Articles

Carl MacArthur, "Is the Sale of Depreciable Property Capital or Income in Canada?", Tax Notes International, 14 May 2012 (an abridged version of this article appears as "CAE Inc.: Depreciable Property or Inventory?", Canadian Tax Highlights, Vol 20, No. 3, March 2012, p. 6)

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