Words and Phrases - "supplies"
14 March 2013 External T.I. 2012-0472361E5 F - Fournitures/outils - guides de pêche
Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(i) - Subparagraph 8(1)(i)(iii)implicit requirement to provide “supplies” (e.g., potentially materials provided to clients) can be sufficient
Employed fishing outfitters and guides provide materials, such as salmon flies or filament to repair fishing lines, to clients, to ensure the...
Words and Phrases
suppliesCuddie v. R., 98 DTC 1822, [1998] 3 CTC 2232 (TCC)
After quoting from a statement in Luks No. 2 v. MNR, 58 DTC 1194 (Ex Ct) that "supplies" are "things which are consumed in the performance of the...
Words and Phrases
supplies