Symmetry

Table of Contents

Cases

Daishowa‑Marubeni International Ltd. v. Canada, 2013 DTC 5085 [at 5959], 2013 SCC 29, [2013] 2 S.C.R. 336

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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 298

Ikea Ltd. v. Canada, 98 DTC 6092, [1998] 1 S.C.R. 196

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Tax Topics - Income Tax Act - Section 9 - Compensation Payments tenant inducement payment was received in course of retail store operations 128
Tax Topics - Income Tax Act - Section 9 - Timing no conditions attached to use of receipt 45