expenditure

Consoltex Inc. v. R., 97 DTC 724, [1997] 2 CTC 2846 (TCC) -- summary under Paragraph 37(8)(a)

Full Title
Consoltex Inc. v. R., 97 DTC 724, [1997] 2 CTC 2846 (TCC)
Summary Under
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a)

The cost of yarn that the taxpayer expended in the course of an R&D project qualified under both s. 37(7)(c)(ii)(A) and Regulation 2900(2)(c),...

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expenditure

Cultures LaFlamme (1984) Inc. v. MNR, 93 DTC 603, [1993] 1 CTC 2634 (TCC) -- summary under Qualified Expenditure

Full Title
Cultures LaFlamme (1984) Inc. v. MNR, 93 DTC 603, [1993] 1 CTC 2634 (TCC)
Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Expenditure

The Minister was unsuccessful in a submission that the qualified expenditures of the taxpayer should be reduced by the amount of income derived by...

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expenditure

Alcatel Canada Inc. v. The Queen, 2005 DTC 387, 2005 TCC 149 -- summary under Qualified Expenditure

Full Title
Alcatel Canada Inc. v. The Queen, 2005 DTC 387, 2005 TCC 149
Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Expenditure

S.7 employment benefits under an employee stock option program realized by employees engaged in qualifying scientific research activities...

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Words and Phrases
expenditure
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