Words and Phrases - "guarantees"

a
76
b
38
c
66
d
45
e
31
f
29
g
16
h
10
i
68
j
2
k
2
l
30
m
48
n
22
o
35
p
75
q
2
r
69
s
74
t
44
u
12
v
8
w
19
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