See Also
BH Parkway Place Ltd. v. The Queen, 2019 TCC 7 (Informal Procedure)
The appellant (“BH Parkway”) purchased an SUV (Mercedez Benz ML 350), for $73,057.60 including taxes. D'Auray J accepted (at para. 44) the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 182 - Subsection 182(1) | a statutory penalty received by a landlord from a defaulted tenant was not subject to s. 182, which applied on prorated basis | 225 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Automobile - Paragraph (e) - Subparagraph (e)(ii) | a Mercedes SUV used in transporting goods was not an automobile | 107 |
Scarlet Nelson/ Larry Nelson v. The Queen, 2011 TCC 223 (Informal Procedure)
The registrant acquired a passenger vehicle for $50,000, whose capital cost to the registrant for GST purposes was limited to $30,000, pursuant to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Exclusive | 99 |