assistance

Full Title

The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA)

Summary Under

payments made in the same manner as by private businesses were not “government assistance”

In finding that compensation received by the taxpayer from both commercial and public customers for changing the location of its pipelines was...

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Words and Phrases

Full Title

Consumers' Gas Co. Ltd. v. The Queen, 86 DTC 6132, [1986] 1 CTC 380 (FCTD), aff'd 87 DTC 5008, [1987] 1 CTC 79 (FCA)

Summary Under

Reimbursements received by the taxpayer from governmental authorities for relocating its pipelines at their request did not constitute...

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Words and Phrases

Full Title

The Queen v. CCLC Technologies Inc., 96 DTC 6527, [1996] 3 CTC 246 (FCA)

Summary Under

governmnt receipt in non-commercial arrangement was assistance etc.

An agreement the taxpayer entered into with the province of Alberta concerning a coal and heavy oil project was found to have resulted in the...

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Words and Phrases

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