Cases
Daishowa‑Marubeni International Ltd. v. Canada, 2013 DTC 5085 [at 5959], 2013 SCC 29, [2013] 2 S.C.R. 336
Before reaching a result under which future reforestation obligations of a purchased logging business would neither be recognized as expenses by...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition | reforestation obligations were not a distinct liability assumed by purchaser | 314 |
Ikea Ltd. v. R., 98 DTC 6092, [1998] 1 S.C.R. 196, [1998] 2 C.T.C. 61
"The desirability of an accurate picture of income, in my view, inherently outweighs the possible inconvenience of an asymmetrical result in the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Compensation Payments | tenant inducement payment was received in course of retail store operations | 130 |
| Tax Topics - Income Tax Act - Section 9 - Timing | no conditions attached to use of receipt | 47 |