Words and Phrases - "directly"
D.MNR for Customs and Excise v. Amoco Canada Petroleum Co. Ltd., 86 DTC 6008, [1986] 1 CTC 124 (FCA)
The word "directly" in s. 1(a) of Part XIII of Schedule III to the Excise Tax Act was found to have a broad meaning of "without any intervening...
Words and Phrases
directlyLocations of other summaries | Wordcount | |
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Tax Topics - Statutory Interpretation - Ordinary Meaning | 27 |
Lomex Inc. v. MNR, 92 DTC 2253, [1992] 2 CTC 2678, [1992] 1 CTC 2731, [1992] DTC 2246 (TCC)
An operation of transporting animal residues (e.g., bones, meatscraps, feathers, blood and offal) by specially-adapted trucks to the taxpayer's...
Words and Phrases
directly