guarantees

Mister Muffler Ltd. v. The Queen, 74 DTC 6615, [1974] CTC 813 (FCTD) -- summary under Paragraph 20(7)(a)

Full Title
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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guarantees
indemnities
warranties
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