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timber limits

Highway Sawmills Limited v. Minister of National Revenue, 66 DTC 5116, [1966] CTC 150, [1966] SCR 384 -- summary under Schedule VI

Full Title

Highway Sawmills Limited v. Minister of National Revenue, 66 DTC 5116, [1966] CTC 150, [1966] S.C.R. 384

Summary Under

Tax Topics - Income Tax Regulations - Schedules - Schedule VI

Cartwright J. found that "the phrase 'timber limits' describes a parcel of land with merchantable timber standing upon it" (p. 5120), rather than...

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