The claiming by the corporation of CCA on an asset which had not yet been substantially completed was based on a misunderstanding of the kind of asset upon CCA could be taken. Accordingly, the penalty was not exigible. "The care with which they went about the business, although not great, certainly did not amount to gross negligence" (p. 6595).
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Drupal 7 entity type
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Drupal 7 entity ID
334808
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"field_legacy_header": "<strong><em>Crown Cork & Seal Canada Inc. v. The Queen</em></strong>, 90 DTC 6586 (FCTD)",
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