Words and Phrases - "greater part"

a
85
b
44
c
75
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
54
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2
“
1

8 April 2003 External T.I. 2003-000199

Summary Under
Tax Topics - Treaties - Income Tax Conventions - Article 13

After referring to Bromley v. Tryon, [1952] AC 265 (HL) ("'greater part' means anything over one-half"), CCRA stated that:

"The term 'value or the...

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Words and Phrases
greater part