Létourneau J.A. found that in the context of the temporary program for qualified small-business property, the proper interpretation of the word "acquired" refers to the time when farming equipment was purchased by means of a binding and enforceable contract, rather than the later time at which beneficial ownership passed to the purchaser.
Topics and taglines
Tagline
acquired on agreement date
Words and phrases
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
333977
Extra import data
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"field_legacy_header": "<strong><em><a name=\"Kowdrysh\"></a>Kowdrysh v. The Queen</em></strong>, 2001 DTC 5221, 2001 FCA 34",
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