Words and Phrases - "stock in trade"

a
77
b
38
c
66
d
45
e
31
f
30
g
16
h
10
i
68
j
2
k
2
l
30
m
48
n
22
o
35
p
75
q
2
r
69
s
74
t
44
u
12
v
8
w
19
y
2

Qualico Developments Ltd. v. The Queen, 84 DTC 6119, [1984] CTC 122, 84 DTC 6126 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(aa)
inventory costs not included

Thurlow CJ found that buildings (held in inventory) whose surrounding grounds were improved by landscaping were "used ... in the course of a...

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Words and Phrases
use stock in trade