Words and Phrases - "sham"

69
33
54
38
30
23
13
10
59
2
2
23
44
21
33
67
1
59
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2

28 October 2010 Internal T.I. 2010-0376041I7 F - Contrat d'acquisition ou de location

contracts (e.g., leases) generally not recharacterized in the absence of sham
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Words and Phrases
sham
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(2) - Element E lease where lessee got benefits of ownership even if it didn’t acquire title needed study to determine its true nature 171
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A lease where lessee got benefits of ownership even if it didn’t acquire title not necessarily a lease 135