Words and Phrases - "used primarily for the purpose"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
80
q
3
r
76
s
89
t
46
u
15
v
9
w
23
y
2

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

Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property
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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Words and Phrases
used primarily for the purpose