Words and Phrases - "necessary"

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Estate of Myrth May Stuart v. The Queen, 2003 DTC 329, 2003 TCC 171, aff'd supra.

The estate of the deceased taxpayer was unable to establish that more than one-half hectare of a 1.4 hectare property was necessary for the use of...

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Words and Phrases
necessary

Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure)

A partnership ("ICON") of which the taxpayer became a limited partner purchased software from a subsidiary ("Trafalgar Capital") of the developer...

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Words and Phrases
bona fide necessary