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The Queen v. Sie-Mac Pipeline Contractors Ltd., 92 DTC 6461 (FCA) -- summary under Subparagraph 18(1)(l)(i)

Full Title
The Queen v. Sie-Mac Pipeline Contractors Ltd., 92 DTC 6461 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(l) - Subparagraph 18(1)(l)(i)
use qua mere licensee

Expenses incurred by the taxpayer in entertaining clients at a remote B.C. fishing lodge, including room, food, transportation, fishing licences,...

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Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD) -- summary under Qualified Property

Full Title
Labrador Offshore Shipping Co. Ltd. v. The Queen, 90 DTC 6096 (FCTD)
Summary Under
Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Qualified Property
use of leased property was by lessee rather than lessor

The taxpayer, which was resident in Nova Scotia, leased a diving support vessel to Petro-Canada, which used the vessel outside Nova Scotia in its...

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