Canada v. McMynn, 97 DTC 5325 (FCA) -- summary under Qualified Transportation Equipment

By services, 28 November, 2015

The individual taxpayers, who purchased buses in order to lease them for use in the business of their companies, did not qualify for the credit because it was their company rather than the taxpayer who were engaged in passenger transport.

Topics and taglines
Topic
Income Tax Act - s. 127(9) - Qualified Transportation Equipment
Words and phrases
transport
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334018
Extra import data
{
"field_legacy_header": "<strong><em><a name=\"McMynn\"></a>The Queen v. McMynn</em></strong>, 97 DTC 5325, Docket: A-497-94 (FCA)",
"field_override_history": false,
"field_sid": "",
"field_topic_category": ""
}