25 January 2007 External T.I. 2006-0199451E5 - License Agreement -- summary under Class 14

Amounts that the taxpayer was required to reimburse a school board for in respect of a licensed space in a school that was constructed by the Board constituted the capital cost of a Class 14 rather than a Class 13 property given that the arrangement was intended to be a licence rather than a lease.

Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
317242
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
346623
Extra import data
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"field_legacy_header": "25 January 2007 TI 2006-019945"
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