Words and Phrases - "antique"
Roger Dubois Inc. v. The Queen, 2014 DTC 1094 [3167], 2013 TCC 409, briefly aff'd 2015 CAF 235
Summary Under
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(e)"antique" means "non-recent"
The taxpayer purchased violins and violin bows, which had been fabricated between 1705 and 1844, for purchase prices aggregating $1.4 million. It...
Locations of other summaries | Wordcount | |
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Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "deems" has several meanings | 110 |
Tax Topics - Statutory Interpretation - Noscitur a Sociis | no implied similarity requirement | 158 |