Words and Phrases - "property acquired"

a
88
b
44
c
81
d
55
e
38
f
31
g
20
h
15
i
75
j
2
k
2
l
32
m
57
n
25
o
38
p
81
q
3
r
77
s
91
t
47
u
16
v
10
w
23
y
2

Nokes v. Doncaster Amalgamated Collieries Ltd., [1940] A.C. 1014 (HL)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property

It was held that where a court order was made under the Companies Act 1929, for the amalgamation of two corporations, including an order for the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
property property acquired

Medland v. R., 98 DTC 6358, [1999] 4 CTC 293 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1)

There was a transfer of property to the taxpayer for purposes of s. 160(1) when her husband, who was the joint mortgagor on a house that at the...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
property property acquired

Location Gaétan Lévesque Inc. v. MNR, 91 DTC 1380, [1991] 2 CTC 2795 (TCC)

Summary Under
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property

The taxpayer entered into "leasing contracts" respecting heavy equipment which typically had a term of approximately five years, provided for...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
property property acquired
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership lessee with purchase option not the beneficial owner 117