London Life rented excess computer capacity to a subsidiary ("LDS") which used that capacity to provide computer services to the public. Since practically all the expenses that made up the annual charge to LDS would have been incurred by London Life without the existence of its arrangement with LDS, it was found that those expenses were incurred by London Life in its own right and not on behalf of LDS.
Note
rev'd on other grounds 90 DTC 6001 (FCA)
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d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332444
Extra import data
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"field_legacy_header": "<strong><em><a name=\"LondonLife\"></a>London Life Insurance Co. v. The Queen</em></strong>, 87 DTC 5312, [1987] 2 CTC 90 (FCTD), reversed on other grounds 90 DTC 6001 (FCA)",
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