Words and Phrases - "to incur"

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10 January 2014 Internal T.I. 2013-0505911I7 - Meaning of "assembly project" in Brazil Convention

"assembly" and "installation" project

Art. V, subpara. 2(g) of the Canada-Brazil Treaty included an "assembly project" in the definition of permanent establishment, rather than using...

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C.I.R. v. Lo and Lo, [1984] B.T.C. 281 (PC)

Each long-term employee of a law firm was entitled, upon retirement, to a lump-sum payment from the firm roughly equivalent to 1/24 of his annual...

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Words and Phrases
incur to incur

The Queen v. Burnco Industries Ltd., 84 DTC 6348, [1984] CTC 337 (FCA)

The taxpayer was obligated under an agreement with a municipality to replace earth that it removed in the process of excavating a gravel pit....

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Words and Phrases
incur to incur

Ensign Tankers (Leasing) Ltd. v. Stokes, [1989] B.T.C. 410 (Ch.D.)

At 477:

"'To incur' means 'to render oneself liable to'."

Words and Phrases
incur to incur

Edmonton Liquid Gas Ltd. v. The Queen, 84 DTC 6526, [1984] CTC 536 (FCA)

MacGuigan JA rejected the position of the Minister that amounts paid to a drilling operator in 1974 for drilling work to be performed in 1975 did...

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Words and Phrases
incur to incur