Words and Phrases - "landscaping"

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Toronto College Park Ltd. v. The Queen, 94 DTC 6172, [1994] 1 CTC 194 (FCTD)

landscaping did not extend to statues, but ownership of land not required

The taxpayer, which owned a new commercial building, paid for the landscaping of a public park adjoining the building. Simpson J. first noted (p....

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Words and Phrases
landscaping