Words and Phrases - "landscaping"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
55
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Toronto College Park Ltd. v. The Queen, 94 DTC 6172, [1994] 1 CTC 194 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(aa)
landscaping did not extend to statues, but ownership of land not required

The taxpayer, which owned a new commercial building, paid for the landscaping of a public park adjoining the building. Simpson J. first noted (p....

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Words and Phrases
landscaping