Alberta Power (2000) Ltd. v. The Queen, 2009 DTC 1514, 2009 TCC 412 -- summary under A

By services, 28 November, 2015

Although the taxpayer continued to be the legal owner of a plant, the effect of the agreements between it and the Alberta government was that "all the benefits and all the burdens that arise from the ownership" thereof rested with the Alberta government, so that it became the beneficial owner of the plant (para. 69).

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Topic
Income Tax Act - s. 13(21) - Undepreciated Capital Cost - A
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Drupal 7 entity type
Node
Drupal 7 entity ID
334142
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