Words and Phrases - "equipment"

a
86
b
44
c
77
d
51
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
90
t
46
u
15
v
9
w
23
y
2

Inflection Analytics Ltd. v. The Queen, 2015 DTC 1126 [at at 786], 2015 TCC 129 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a) - Subparagraph 37(8)(a)(ii) - Clause 37(8)(a)(ii)(A)
data licence was not equipment lease

The taxpayer, a developer of market analysis software, paid fees to purchase or license historical securities data in order to simulate market...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
equipment