Canderel Ltd. v. Canada, 98 DTC 6100, [1998] 1 S.C.R. 147, [1998] 2 C.T.C. 35 -- summary under Subsection 18(9)

By services, 28 November, 2015

After noting that tenant inducement payments ("TIPs") were not covered by s. 18(9), Iacobucci J. stated (at p. 6110) that "the fact that Parliament has directed its mind to requiring amortization of some expenses without requiring this of TIPs is ... telling to some extent. Parliament would be free to institute this requirement, but has not done so".

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Topic
Income Tax Act - s. 18(9)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335834
Extra import data
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