Words and Phrases - "in connection with"
ONEnergy Inc. v. The Queen, 2016 TCC 230, rev'd 2018 FCA
Summary UnderTax Topics - Excise Tax Act - Section 141.1 - Subsection 141.1(3) - Paragraph 141.1(3)(a)
services acquired long after the cessation of commercial activity may give rise to input tax credits
13 January 2015 Internal T.I. 2013-0497361I7 F - Services performed by a foreign affiliate
prototype testing services not directly related to sales of improved product
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|Tax Topics - Income Tax Act - Section 95 - Subsection 95(3) - Paragraph 95(3)(d)||prototype testing services not manufacturing||116|