Words and Phrases - "in satisfaction of"
Transocean Offshore Ltd. v. Canada, 2005 DTC 5201, 2005 FCA 104
damages to lessor for advance lease repudiation were in lieu of rent
Lump-sum damages received by the non-resident taxpayer from Canadian residents for the repudiation, prior to the slated operational commencement...
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - General Concepts - Onus | no onus to rebut a factual assmption re something not within the taxpayer's purview | 170 |