Table of Contents

See Also

Stepanoff v. The Queen, 2006 DTC 2260, 2006 TCC 67, aff'd 2007 DTC 5159, 2007 FCA 40

After stating (at p. 2263) that "if the payment is determined irrespective of the use of the licensed property it may well be a payment in the nature of a capital payment", Lamarre Proulx J. went on to find that minimum fee amounts received by the taxpayer for the grant of a 99-year exclusive software licence were based on the use of the licensed property and, accordingly, were income payments.