Words and Phrases - "transport"

a
88
b
44
c
78
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Canada v. McMynn, 97 DTC 5325 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Transportation Equipment

The individual taxpayers, who purchased buses in order to lease them for use in the business of their companies, did not qualify for the credit because it was their company rather than the taxpayer who were engaged in passenger transport.

Words and Phrases
transport