Words and Phrases - "utilities"

a
86
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
73
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

30 September 2002 Internal T.I. 2002-0152107 F - BRANCHEMENT A DES SERVICES PUBLICS

Summary Under
Tax Topics - Income Tax Act - Section 62 - Subsection 62(3) - Paragraph 62(3)(g)
utilities include cable, satellite TV and internet

After finding that “utilities” referred to in s. 8(1)(c)(iii) did not extend to cable television services, satellite television services and internet connection services, the Directorate went on to note:

[T]he expression "utilities" used in paragraph 62(3)(h) is broad enough to encompass telecommunications services such as cable television, satellite television and Internet connections.

Words and Phrases
utilities
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) - Subparagraph 8(1)(c)(iii) utilities do not extend to cable, satellite TV and internet in light of s. 8(1) preamble 118