Words and Phrases - "distribution"

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Canada v. Repsol Energy Canada Ltd., 2017 FCA 193

“integration principle” applied to find that a jetty was a “processing” asset

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19 December 2013 External T.I. 2013-0503481E5 - Distribution of property by a trust

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Words and Phrases
distribution

Repsol Canada Ltd. v. The Queen, 2015 TCC 21, aff'd 2017 FCA 193

LNG regasification jetty and terminal were one asset for processing before distribution

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Words and Phrases
distribution processing

Stursberg v. The Queen, 93 DTC 5271 (FCA)

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Words and Phrases
distribution