Cases
Oxford Shopping Centres Ltd. v. The Queen, 79 DTC 5458, [1980] CTC 7, aff'd 81 DTC 5065, [1981] CTC 128 (FCA)
A large lump sum payment was made by the taxpayer to the City of Calgary in consideration of (i) the City improving the system of roads around the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Expenditure v. Expense - Improvements v. Repairs or Running Expense | perimeter road construction for promotion | 138 |
| Tax Topics - Income Tax Act - Section 9 - Timing | 128 |
Minister of National Revenue v. Algoma Central Highway, 68 DTC 5096, [1968] CTC 161, [1968] S.C.R. 447
The taxpayer, in order to generate more traffic along a portion of its railway which ran through unpopulated lands owned by it and the Crown,...