substantially advanced

First Fund Genesis Corp. v. The Queen, 91 DTC 5361, [1991] 2 CTC 14 (FCTD) -- summary under Subsection 194(4.2)

Full Title
First Fund Genesis Corp. v. The Queen, 91 DTC 5361, [1991] 2 CTC 14 (FCTD)
Summary Under
Tax Topics - Income Tax Act - Section 194 - Subsection 194(4.2)

After finding that s. 194(4.2) had retroactive effect to the date that the restriction was first announced on October 10, 1984 by the Minister of...

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substantially advanced

Ainsworth Lumber Co. Ltd. v. The Queen, 2001 DTC 496 (TCC) -- summary under Transitional Provisions and Policies

Full Title
Ainsworth Lumber Co. Ltd. v. The Queen, 2001 DTC 496 (TCC)
Summary Under
Tax Topics - General Concepts - Transitional Provisions and Policies

A project to utilize a timber resource to produce oriented strand board in Grande Prairie was found to be "substantially advanced" before February...

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Words and Phrases
substantially advanced
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