intangible property

Unidisc Musique Inc.v. Agence du revenu du Québec, 2019 QCCQ 1818, rev'd 2021 QCCA 393 -- summary under Paragraph 8(i)

Full Title
Unidisc Musique Inc.v. Agence du revenu du Québec, 2019 QCCQ 1818, rev'd 2021 QCCA 393
Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8 - Paragraph 8(i)
purchase cost of master music recordings was for Class 8(j) tangible property

The plaintiff (Unidisc) was in the business of purchasing master recordings of music (“masters”), i.e., the magnetic tapes containing the...

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Words and Phrases
intangible property
Summary Under
Tax Topics - Income Tax Act - Section 233.3 - Subsection 233.3(1) - Specified Foreign Property
mineral right is real property which is intangible property

After noting that 2014-0522241I7 indicated that a right to mine for minerals in a mineral resource outside Canada falls within s. (b)(ii) of...

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Words and Phrases
real property intangible property
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