Words and Phrases - "material"

a
91
b
44
c
86
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
62
n
29
o
41
p
83
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

6 January 1999 Internal T.I. 9816727 F - METHODE DE REMPLACEMENT- MATERIEL CONSOMME

Summary Under
Tax Topics - Income Tax Act - Section 37 - Subsection 37(8) - Paragraph 37(8)(a) - Subparagraph 37(8)(a)(ii) - Clause 37(8)(a)(ii)(B) - Subclause 37(8)(a)(ii)(B)(V)
“materials consumed” does not refer to use of equipment

The cost of materials consumed for purposes of s. 37(8)(a)(ii)(B)(V) did not refer to the use of equipment since, in the ordinary sense of the...

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Words and Phrases
cost material materials consumed
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 127 - Subsection 127(27) overhead costs incurred in constructing engines are not included/ property used for testing purposes and then disposed of, could qualify 74