Words and Phrases - "licence"
P-062 “Distinction Between Lease, License and Similar Arrangements” 25 May 1993
Lease confers exclusive possession
In the common law provinces, it has generally been determined that a lease normally confers exclusive...
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...
Words and Phrases
licence