Words and Phrases - "property acquired"

a
82
b
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c
74
d
50
e
35
f
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g
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h
13
i
70
j
2
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2
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30
m
51
n
25
o
37
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79
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85
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44
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1

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...

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Words and Phrases
property property acquired

Medland v. Canada, 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...

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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...

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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