Words and Phrases - "pipeline"
Alberta Oil Sands Pipeline Ltd. v. The Queen, 88 DTC 6059, [1988] 1 CTC 99 (FCTD)
Linefill was not part of a pipeline and accordingly was a Class 8 asset.
Words and Phrases
pipelineLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - General Concepts - Ownership | owner of continually changing linefill | 49 |
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property | property consisted of shifting molecules | 94 |
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 2 | 15 |