Subtopics
- Actuarial Surplus
- Asset Disposal Expense
- Capital Asset v. Inventory
- Concessions and Licences
- Current expense vs. capital acquisition
- Contract Modification or Grant
- Contract or Option Cancellation
- Contract Purchases or Prepayments
- Copyright and Licences
- Damages
- Equipment
- Financing Expenditures
- Goodwill, Trademarks and Customer Lists
- Improvements v. Repairs or Running Expense
- Know-How and Training
- Lessening of Competition
- Marketing Expenditures
- Oversight or Investment Management
- Patents or other intangible property
- Restrictive Covenants
- Shareholder Assistance
- Start-Up and Close-Down Expenditures
Cases
Darling v. Canada (Attorney General), 2003 DTC 5489, 2003 FCA 282 (FCA)
Amounts that were collected by investors from the taxpayer by way of garnishment order as a result of a court finding that the taxpayer and his...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Damages | damages for failure to refund a capital investment | 189 |
Françon Ltée v. MNR, 73 DTC 5514, [1973] CTC 708 (FCA)
In order to obtain an immediate release of construction holdbacks from the customers of its construction business, the taxpayer deposited...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Timing | 105 |