Words and Phrases - "used primarily for the purpose"

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Capilano International Inc. v. The Queen, 95 DTC 915, [1996] 1 CTC 2254 (TCC)

initial 2-year contract ouside Canada did not detract from primary purpose test

The taxpayer, which at the time was engaged exclusively in seismic exploration in western Canada, bought telemetry equipment for the first time...

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