Regulation 1106

Subsection 1106(1)

Cases

Canada v. Larsen, 99 DTC 5757 (FCA)

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Administrative Policy

20 October 2000 External T.I. 2000-004172 -

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Excluded Production

Administrative Policy

2013 Ruling 2013-0513991R3 - Reg 1106 and excluded production

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2012 Ruling 2012-0463231R3 - Reg 1106 and excluded production

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Paragraph (a)

Subparagraph (a)(iii)

Clause (a)(iii)(A)

Administrative Policy

23 November 2012 External T.I. 2012-0449101E5 F - Production exclue - CIPCMC

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Paragraph (b)

Subparagraph (b)(iii)

Cases

Canada (Attorney General) v. Zone3-XXXVI Inc., 2016 FCA 242

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Zone3-XXXVI Inc. v. Canada (Attorney General), 2016 FC 75, rev'd 2016 FCA 242

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Subsection 1106(7)

Administrative Policy

20 July 1998 T.I. 981251

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