Words and Phrases - "licence"

a
85
b
44
c
76
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

P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993

Summary Under
Tax Topics - Excise Tax Act - Section 123 - Subsection 123(1) - Residential Complex

Lease confers exclusive possession

In the common law provinces, it has generally been determined that a lease normally confers exclusive...

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Words and Phrases
lease licence

3 February 2015 External T.I. 2014-0531601E5 - OPSTC - "tangible property that is leased"

Summary Under
Tax Topics - Other Legislation/Constitution - Ontario - Taxation Act 2007 - Section 92 - Subsection 92(5.6)
licence not a lease

In finding that a "lease cost" did not include amounts payable under a licence of property (i.e., exclusive possession of the property was not...

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Words and Phrases
licence