Words and Phrases - "main object"

a
89
b
44
c
81
d
55
e
40
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
26
o
38
p
81
q
3
r
78
s
92
t
47
u
16
v
10
w
23
y
2

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