Patents and Know-How

Commentary

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Cases

The Queen v. Canadian General Electric Co. Ltd., 87 DTC 5070, [1987] 1 CTC 180 (FCA)

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Dauphinee v. The Queen, 80 DTC 6267, [1980] CTC 332 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) 105

Canadian Industries Ltd. v. The Queen, 80 DTC 6163, [1980] CTC 222 (FCA)

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Porta-Test Systems Ltd. v. The Queen, 80 DTC 6046, [1980] CTC 71 (FCTD)

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See Also

Murray v. Imperial Chemical Industries Ltd. (1967), 44 TC 175 (CA)

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Musker v. English Electric Co. Ltd., 41 TC 556 (HL)

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Jeffrey v. Rolls - Royce, Ltd. (1961), 40 TC 443 (HL)

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Evans Medical Supplies, Ltd. v. Moriarty (1958), 36 TC 207 (HL)

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Rustproof Metal Window Co. Ltd. v. C.I.R., [1947] 2 All ER 454, 29 TC 243 (CA)

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Magerison v. Tyresoles, Ltd. (1942), 25 TC 59 (KBD)

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British Salmson Aero Engines, Ltd. v. C.I.R. (1938), 22 TC 29 (CA)

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Desoutter Bros. Ltd. v. J.E. Hanger & Co., Ltd., [1936] 1 All ER 535 (QBD)

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Mills v. Jones (1929), 14 TC 769 (HL)

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Rees Roturbo Development Syndicate, Ltd. v. Ducker (1928), 13 TC 366 (HL)

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Constantinesco v. Rex. (1926), 11 TC 730 (HL)

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Collins v. Firth-Brearley Stainless Steel Syndicate, Ltd. (1925), 9 TC 520 (CA)

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British Dyestuffs Corp. v. C.I.R. (1924), 12 TC 586 (CA)

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Administrative Policy

5 January 2012 External T.I. 2011-0412581E5 - Right to use a patent - eligible property

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1996 Ontario Tax Conference Round Table, "Purchase and Sale of Computer Software, Q. 5", 1997 Canadian Tax Journal, Vol. 45, No. 1, at p. 221

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 37 - Subsection 37(6) 30