Words and Phrases - "necessary"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

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

Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence

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)

Summary Under
Tax Topics - Income Tax Act - Section 143.2 - Subsection 143.2(7)

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