tangible property

Summary Under
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property
foreign mineral right is tangible property
rev'd 2016-0631181I7

Is the right to mine minerals situated outside of Canada considered “real property” for T1135 reporting purposes, and if so how is the “cost...

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tangible property

Erris Promotions Ltd. v. Commissioner of Inland Revenue (2003), 6 ITLR 364 (NZ HC) -- summary under Paragraph 142(1)(a)

Full Title
Erris Promotions Ltd. v. Commissioner of Inland Revenue (2003), 6 ITLR 364 (NZ HC)
Summary Under
Tax Topics - Excise Tax Act - Section 142 - Subsection 142(1) - Paragraph 142(1)(a)

While the medium which carries software may be tangible property, the actual software itself is not. Because software is not tangible property, it...

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Words and Phrases
tangible property
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