Words and Phrases - "supply contract"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Aeronautic Development Corporation v. Canada, 2018 FCA 67

Summary Under
Tax Topics - Income Tax Act - Section 256 - Subsection 256(5.1)
non-resident exercised de facto control of mooted CCPC under a development agreement

The taxpayer (“ADC”) was denied refundable SR&ED investment tax credits on the basis that a U.S. resident (Mr. Silva) and a U.S. corporation...

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Words and Phrases
supply contract
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) sole customer under single contract dominated the company 317