Kinguk Trawl Inc. v. The Queen, 2003 DTC 1524, 2003 TCC 842 -- summary under Clause 212(1)(b)(iii)(E)

By services, 28 November, 2015

The taxpayer, which fished in the Atlantic Ocean and sold fish through an agent in Denmark, was entitled for purposes of s. 212(1)(b)(iii)(E) to treat expenses for supplies and services for its vessels while in foreign ports as relating to the carrying on of a business in a country other than Canada.

Topics and taglines
Topic
Income Tax Act - s. 212(1)(E)
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Drupal 7 entity type
Node
Drupal 7 entity ID
336251
Extra import data
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