Words and Phrases - "plan"
The Queen v. Farmparts Distributing Ltd., 80 DTC 6157, [1980] CTC 205 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) - Subparagraph 212(1)(d)(i)right to buy and resell product not a right to use
Although the portions of a one-time payment attributable to the acquisition of a trade name and logo clearly came within s. 212(1)(d)(i), and a...
Locations of other summaries | Wordcount | |
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Tax Topics - General Concepts - Onus | failure of Minister to allocate | 57 |
Tax Topics - Income Tax Act - Section 212 - Subsection 212(1) - Paragraph 212(1)(d) | lump sum paid irrespective of user not "royalty" | 143 |
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property | 13 | |
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "including" enlarges | 105 |