Words and Phrases - "greater part"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
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