Words and Phrases - "substantially advanced"
First Fund Genesis Corp. v. The Queen, 91 DTC 5361, [1991] 2 CTC 14 (FCTD)
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...
Words and Phrases
substantially advancedLocations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Statutory Interpretation - Interpretation Bulletins, etc. | 61 | |
Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity | 67 |
Ainsworth Lumber Co. Ltd. v. The Queen, 2001 DTC 496 (TCC)
A project to utilize a timber resource to produce oriented strand board in Grande Prairie was found to be "substantially advanced" before February...
Words and Phrases
substantially advanced