Subsection 4600(1)
See Also
Gaston Cellard Inc. v. The Queen, 2005 DTC 699, 2002 DTC 1890 (TCC)
The cost of installing a weigh scale on a new foundation at a sawmill in the Gaspé region represented the cost of a building given that the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(11.1) | 93 |
Subsection 4600(2)
Cases
Cumberland Ready Mix Ltd. v. The Queen, 94 DTC 6079 (FCTD)
The primary purpose for which concrete ready-mixers and one stone slinger (used to spread stone on construction sites) were designed was found to...
Halliburton Services Ltd. v. The Queen, 85 DTC 5336, [1985] 2 CTC 52 (FCTD), aff'd 90 DTC 6320 (FCA).
The taxpayer purchased vehicles from an automotive equipment manufacturer, and then modified the vehicles by bolting to them various pieces of its...
See Also
Terroco Industries Ltd. v. MNR, 93 DTC 1 (TCC)
A 10-wheel truck which had been especially adapted for the purpose of serving as an integral part of a hot oil unit used for heating oil and...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 1104 - Subsection 1104(2) - Gas or Oil Well Equipment | 85 |