Words and Phrases - "warranties"

a
94
b
44
c
88
d
59
e
44
f
33
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
43
p
84
q
3
r
81
s
98
t
48
u
18
v
11
w
25
y
2

Mister Muffler Ltd. v. The Queen, 74 DTC 6615, [1974] CTC 813 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 20 - Subsection 20(7) - Paragraph 20(7)(a)
agreement to replace any defective installed muffler was warranty etc.

In consideration of charging a customer $1.00 more for the replacement of a muffler, the taxpayer undertook to replace a defective muffler free of...

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Words and Phrases
guarantees indemnities warranties