Payments made pursuant to a bare boat charter were rental payments for the use of or the right to use corporeal property and accordingly were exempt under s. 212(1)(d)(ix) to the extent that they were in respect of the use of the ship outside Canada.
Topics and taglines
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
324284
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
343670
Extra import data
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"field_legacy_header": "2007 Ruling 2006-021199"
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