Words and Phrases - "lending"
576315 Alberta Ltd. v. The Queen, 2001 DTC 776 (TCC)
Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(ii)16 loans made as ordinary part of leasing and lending business
The taxpayer ("241467"), which previously had engaged exclusively in a leasing business, was found to be engaged in a financing business that...