Words and Phrases - "guarantees"

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
25
o
38
p
81
q
3
r
77
s
91
t
47
u
16
v
10
w
23
y
2

Mister Muffler Ltd. v. The Queen, 74 DTC 6615, [1974] CTC 813 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(7) - Paragraph 20(7)(a)
agreement to replace any defective installed muffler was warranty etc.

In consideration of charging a customer $1.00 more for the replacement of a muffler, the taxpayer undertook to replace a defective muffler free of...

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Words and Phrases
guarantees indemnities warranties