Words and Phrases - "pipeline"

88
44
81
55
38
31
20
15
75
2
2
32
57
25
38
81
3
77
91
47
16
10
23
2

Alberta Oil Sands Pipeline Ltd. v. The Queen, 88 DTC 6059, [1988] 1 CTC 99 (FCTD)

Linefill was not part of a pipeline and accordingly was a Class 8 asset.

Words and Phrases
pipeline
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership owner of continually changing linefill 49
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property property consisted of shifting molecules 94
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 2 15