Splend'or Industries Ltd. v. The Queen, 99 DTC 560 (TCC) -- summary under Income-Producing Purpose

By services, 28 November, 2015

The taxpayer was unable to deduct the cost of replacing the roof of premises that were rented to it because such repair was the responsibility of the landlord (its shareholder).

Topics and taglines
Topic
Income Tax Act - s. 18(1)(a) - Income-Producing Purpose
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335206
Extra import data
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