Words and Phrases - "utilities"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
88
t
46
u
15
v
9
w
22
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...

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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