The Queen v. British Columbia Forest Products Ltd., 85 DTC 5577, [1986] 1CTC 1 (FCA) -- summary under Subsection 13(7.1)

By services, 28 November, 2015

"Parliament has expressly contemplated that a taxpayer may 'receive' assistance from a government in the form of a 'deduction from tax.'" The taxpayer's capital cost of depreciable properly accordingly was reduced by investment tax credits. (Pre-1978 version of s. 13(7.1)).

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Topic
Income Tax Act - s. 13(7.1)
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receive
d7 import status
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Node
Drupal 7 entity ID
334152
Extra import data
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