The appellant, who directly or through corporations, acquired equipment to refurbish and rent to junior oil companies, transferred to his corporation ("CHL") equipment which previously he had provided to CHL free of charge. His contention, that this transfer (made in consideration for a credit to his shareholder loan account) was not made in the course of commercial activity and was thus not a taxable supply, was directly contradicted by his testimony that his intention when acquiring the equipment was "to make money with it."
Topics and taglines
Tagline
equipment licensed at no charge was held in commercial activity
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
332019
Extra import data
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"field_legacy_header": "<a id=\"Klemen\"></a><strong><em>Klemen v. The Queen</em></strong>, 2014 DTC 1170 [at 3613], 2014 TCC 244 <strong>[equipment licensed at no charge was held in commercial activity]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}
"field_legacy_header": "<a id=\"Klemen\"></a><strong><em>Klemen v. The Queen</em></strong>, 2014 DTC 1170 [at 3613], 2014 TCC 244 <strong>[equipment licensed at no charge was held in commercial activity]</strong>",
"field_override_history": false,
"field_sid": "",
"field_topic_category": "seealso"
}