Words and Phrases - "licence"

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P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex

Lease confers exclusive possession

In the common law provinces, it has generally been determined that a lease normally confers exclusive...

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Words and Phrases
lease licence

3 February 2015 External T.I. 2014-0531601E5 - OPSTC - "tangible property that is leased"

Summary Under
Tax Topics - Other Legislation/Constitution - Ontario - Taxation Act 2007 - Section 92 - Subsection 92(5.6)
licence not a lease

In finding that a "lease cost" did not include amounts payable under a licence of property (i.e., exclusive possession of the property was not...

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Words and Phrases
licence

14 May 1990 Income Tax Severed Letter AC59728 - Meaning of \"Franchise, Concession or Licence\" FOP CCA Class 14

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 14
bare right to income not a licence or concession

A payment made by a public company to acquire a contractual right to a 50% share in a partnership's net proceeds from the purchase, processing and...

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Words and Phrases
licence concession