Gas transportation contracts under which the taxpayer was entitled to receive payments in U.S. dollars from shippers of natural gas were characterized as entitling the taxpayer to payment in U.S. dollars for the services provided by it, rather than containing separate promises by the shippers to (a) pay for the cost of transporting their gas and (b) indemnify the taxpayer against any exchange loss arising from its U.S.-dollar borrowings.
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
339429
Extra import data
{
"field_legacy_header": "<strong><em>Alberta Gas Trunk Line Co. Ltd. v. MNR</em></strong>, [1972] S.C.R. 498, 71 DTC 5403, [1971] CTC 723",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}
"field_legacy_header": "<strong><em>Alberta Gas Trunk Line Co. Ltd. v. MNR</em></strong>, [1972] S.C.R. 498, 71 DTC 5403, [1971] CTC 723",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}