Words and Phrases - "inventory"

a
85
b
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c
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d
50
e
38
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31
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14
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72
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2
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2
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32
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55
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25
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25 September 2007 Internal T.I. 2007-0226751I7 F - Gain en capital versus revenu d'entreprise

Summary Under
Tax Topics - Income Tax Regulations - Regulation 1102 - Subsection 1102(1) - Paragraph 1102(1)(b)
property regular refurbished for leasing then resale at a gain was inventory

The corporation’s regular activities involved the purchase of particular (redacted) types of equipment or vehicles that were damaged and/or...

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Words and Phrases
inventory
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Machinery and Equipment the regular refurbishing, rental then sale at a gain of machines gave rise to business profits 109

Ted Davy Finance Co. Ltd. v. MNR, 64 DTC 5124, [1964] CTC 194 (Ex Ct)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory
conditional sales contracts not invenory

Proceeds received by the taxpayer, which carried on the business of purchasing conditional sales contracts (mostly from a related used car dealer)...

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Words and Phrases
inventory
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Account Receivable sale of conditional sales contracts and chattel mortgages occurred on sale of business 102

Kruger Incorporated v. Canada, 2016 FCA 186

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory
derivatives not held for resale are not inventory

The taxpayer ("Kruger") engaged in extensive trading of FX options, mostly writing European style puts and calls, although it also purchased FX...

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Words and Phrases
inventory
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing non-statutory mark-to-market accounting was permissible under s. 9 468
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) Minister implicitly directed to reduce taxpayer's income below that originally filed 100

23 September 2014 External T.I. 2013-0509021E5 F - Rajustement obligatoire

Summary Under
Tax Topics - Income Tax Act - Section 28 - Subsection 28(1) - Paragraph 28(1)(c)
qualification of non-breeding animals as inventory

In the course of confirming its position in 9328315 F, CRA stated (TaxInterpretations translation):

[S]ows or boars which are still in inventory...

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Words and Phrases
inventory

Canadian Imperial Bank of Canada v. Canada, 2000 DTC 6207 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory
inventory is stock in trade

Before finding that gold and silver bullion of the taxpayer qualified as inventory, Sharlow J.A. indicated (at p. 6210):

"Property is 'described...

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Words and Phrases
inventory