income tax

Teck Corp. v. The Queen, 2005 DTC 5338, 2004 BCCA 514 -- summary under Income-Producing Purpose

Full Title
Teck Corp. v. The Queen, 2005 DTC 5338, 2004 BCCA 514
Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose
income taxes v. royalties

Mining taxes paid by the taxpayer to the provinces of Ontario, Quebec and Newfoundland and Labrador were income taxes the deduction of which was...

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income tax

Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner of Internal Revenue, 26 TC 582 (1956) -- summary under Non-Business-Income Tax

Full Title
Lanman & Kemp-Barclay & Co. of Colombia v. Commissioner of Internal Revenue, 26 TC 582 (1956)
Summary Under
Tax Topics - Income Tax Act - Section 126 - Subsection 126(7) - Non-Business-Income Tax

The Republic of Colombia levied, pursuant to the same tax statute under which an income tax and an excess profits tax was levied, a capital tax...

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Words and Phrases
income tax
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