Words and Phrases - "inventory"

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Ted Davy Finance Co. Ltd. v. MNR, 64 DTC 5124 (Ex Ct)

conditional sales contracts not invenory

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Words and Phrases
inventory
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Account Receivable sale of conditional sales contracts and chattel mortgages occurred on sale of business 92

Kruger Incorporated v. Canada, 2016 FCA 186

derivatives not held for resale are not inventory

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Words and Phrases
inventory
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Timing non-statutory mark-to-market accounting was permissible under s. 9 432
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) Minister implicitly directed to reduce taxpayer's income below that originally filed 98

23 September 2014 External T.I. 2013-0509021E5 F - Rajustement obligatoire

qualification of non-breeding animals as inventory

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Words and Phrases
inventory

Canadian Imperial Bank of Canada v. Canada, 2000 DTC 6207 (FCA)

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Words and Phrases
inventory