Weinberger v. MNR, 64 DTC 5060, [1964] CTC 103 (Ex Ct) -- summary under A

By services, 28 November, 2015

The cost to the taxpayer of a patent included the legal expenses incurred in obtaining the patent, the research-related costs of developing the taxpayer's invention prior to the application for the patent and amounts expended subsequent to the application (including costs of continued testing) attributable to satisfying the patent examiner that the patent had the utility necessary to support a patent.

Topics and taglines
Topic
Income Tax Act - s. 13(21) - Undepreciated Capital Cost - A
Tagline
cost of patent included legal costs and R&D
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334102
Extra import data
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