Words and Phrases - "maintain"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

31 July 2023 Internal T.I. 2021-0876331I7 - SR&ED ITC Recapture Rules

Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(32)
cost included only the cost of trees and not the costs incurred in processing them

The taxpayer harvests trees, transforms then into logs, and feeds the logs into a new machine being tested for SR&ED purposes. The logs so used in...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
acquire cost maintain modify transform

Brandon (City) v. Canada, 2010 FCA 244

Summary Under
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 22
s. 22 extended to operation of a wastewater facility by City for private company

The City of Brandon (the City), the Province of Manitoba and Maple Leaf Meats Inc. (Maple Leaf) agreed that the latter would establish a hog...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
maintain
Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21 s. 21 inapplicable because private company was not contractually obligated to provide its wastewater to the City plant 304
Tax Topics - Statutory Interpretation - French and English Version French version brought out the secondary meaning of “maintain” in ungrammatical English version 240

2 March 2015 External T.I. 2014-0527281E5 F - Tenir un établissement domestique autonome

Summary Under
Tax Topics - Income Tax Act - Section 118 - Subsection 118(1) - Paragraph 118(1)(b)
non-owner/tenant to qualify must pay expenses on regular basis

In affirming the position taken in 2013-0484781E5 F, CRA stated:

[I]f an individual is not the owner or the tenant of a self-contained domestic...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
maintain

Spannier v. The Queen, 2013 TC 40

Summary Under
Tax Topics - Income Tax Act - Section 6 - Subsection 6(6)

The taxpayer lived in a house in Kelowna from 2005 to 2011, except for a period in 2007 and 2008 where she stayed 20 out of every 28 days in Fort...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
maintain