Words and Phrases - "to incur"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 5
"assembly" and "installation" project

Art. V, subpara. 2(g) of the Canada-Brazil Treaty included an "assembly project" in the definition of permanent establishment, rather than using...

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Words and Phrases
incur to incur assembly installation

The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Timing

The taxpayer was obligated under an agreement with a municipality to replace earth that it removed in the process of excavating a gravel pit....

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Words and Phrases
incur to incur

C.I.R. v. Lo and Lo, [1984] B.T.C. 281 (PC)

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Timing
accrued retirement obligation

Each long-term employee of a law firm was entitled, upon retirement, to a lump-sum payment from the firm roughly equivalent to 1/24 of his annual...

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Words and Phrases
incur to incur

Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense
expense incurred as no refund rights

MacGuigan JA rejected the position of the Minister that amounts paid to a drilling operator in 1974 for drilling work to be performed in 1975 did...

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Words and Phrases
incur to incur

Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.)

Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Incurring of Expense

At 477:

"'To incur' means 'to render oneself liable to'."

Words and Phrases
incur to incur