Words and Phrases - "integration principle"

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
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
y
2

Canada v. Repsol Energy Canada Ltd., 2017 FCA 193

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 1 - Paragraph 1(n)
“integration principle” applied to find that a jetty was a “processing” asset

The taxpayers were the partners of a limited partnership which constructed a terminal and jetty in St. John to which liquid natural gas would be...

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Words and Phrases
processing distribution integration principle