Teck Corp. v. The Queen, 2005 DTC 5338, 2004 BCCA 514 -- summary under Income-Producing Purpose

By services, 28 November, 2015

Mining taxes paid by the taxpayer to the provinces of Ontario, Quebec and Newfoundland and Labrador were income taxes the deduction of which was prohibited by s. 18(1)(a) rather than taxes in the nature of royalties the deduction of which was prohibited by s. 18(1)(m) of the Act. (The latter characterization would have resulted in the deductibility of such taxes by virtue of s. 8(1) of the Income Tax Act (BC)).

Topics and taglines
Topic
Income Tax Act - s. 18(1)(a) - Income-Producing Purpose
Tagline
income taxes v. royalties
Words and phrases
income tax
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335173
Extra import data
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