Words and Phrases - "assistance"
The Queen v. Consumers' Gas Co. Ltd., 87 DTC 5008, [1987] 1 CTC 79 (FCA)
payments made in the same manner as by private businesses were not “government assistance”
In finding that compensation received by the taxpayer from both commercial and public customers for changing the location of its pipelines was...
Words and Phrases
assistance| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Accounting Principles | 35 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | assessment is of dollar amount | 87 |
| Tax Topics - Income Tax Act - Section 181 - Subsection 181(3) | 78 |
Consumers' Gas Co. Ltd. v. The Queen, 86 DTC 6132, [1986] 1 CTC 380 (FCTD), aff'd 87 DTC 5008, [1987] 1 CTC 79 (FCA)
Reimbursements received by the taxpayer from governmental authorities for relocating its pipelines at their request did not constitute...
Words and Phrases
assistance| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Compensation Payments | recurring compensation for moving capital assets on capital account | 105 |
The Queen v. CCLC Technologies Inc., 96 DTC 6527, [1996] 3 CTC 246 (FCA)
Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv)governmnt receipt in non-commercial arrangement was assistance etc.
An agreement the taxpayer entered into with the province of Alberta concerning a coal and heavy oil project was found to have resulted in the...
Words and Phrases
assistance| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(9) - Government Assistance | contribution arrangement under which the government could not generate a profit was "other assistance" | 130 |