Words and Phrases - "assistance"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
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2
l
32
m
54
n
25
o
38
p
79
q
3
r
76
s
88
t
46
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15
v
9
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22
y
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1

The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.1)
payments made in the same manner as by private businesses were not “government assistance”

In finding that compensation received by the taxpayer from both commercial and public customers for changing the location of its pipelines was...

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Words and Phrases
assistance

Consumers' Gas Co. Ltd. v. The Queen, 86 DTC 6132, [1986] 1 CTC 380 (FCTD), aff'd 87 DTC 5008, [1987] 1 CTC 79 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 13 - Subsection 13(7.1)

Reimbursements received by the taxpayer from governmental authorities for relocating its pipelines at their request did not constitute...

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Words and Phrases
assistance
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Compensation Payments recurring compensation for moving capital assets on capital account 105