Words and Phrases - "main object"

a
82
b
43
c
75
d
50
e
36
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Barclays Mercantile Industrial Finance Ltd. v. Melluish, [1990] BTC 209 (Ch. D.)

Summary Under
Tax Topics - Income Tax Act - Section 83 - Subsection 83(2.1)
main purpose was to make a profit, not take deduction

The taxpayer ("BMI") acquired a film from a non-resident corporation ("WBI"), leased it to another corporation at a return that yielded 2.16% per...

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Words and Phrases
main object