Words and Phrases - "supply contract"

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Aeronautic Development Corporation v. Canada, 2018 FCA 67

non-resident exercised de facto control of mooted CCPC under a development agreement

The taxpayer (“ADC”) was denied refundable SR&ED investment tax credits on the basis that a U.S. resident (Mr. Silva) and a U.S. corporation...

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Words and Phrases
supply contract
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 251 - Subsection 251(1) - Paragraph 251(1)(c) sole customer under single contract dominated the company 317