Words and Phrases - "maintain"
Brandon (City) v. Canada, 2010 FCA 244
s. 22 extended to operation of a wastewater facility by City for private company
|Locations of other summaries||Wordcount|
|Tax Topics - Excise Tax Act - Schedules - Schedule V - Part VI - Section 21||s. 21 inapplicable because private company was not contractually obligated to provide its wastewater to the City plant||287|
|Tax Topics - Statutory Interpretation - French and English Version||French version brought out the secondary meaning of “maintain” in ungrammatical English version||221|
2 March 2015 External T.I. 2014-0527281E5 F - Tenir un établissement domestique autonome
non-owner/tenant to qualify must pay expenses on regular basis