Words and Phrases - "franchise"
MNR v. Canadian Glassine Co. Ltd., 76 DTC 6083, [1976] CTC 141 (FCA)
Payments made by the taxpayer to reimburse a pulp company ("Anglo-Canadian") for the costs of installing pipelines connecting the taxpayer's...
Words and Phrases
franchiseLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense | 103 |