Morley v. The Queen, 2004 DTC 2604, 2004 TCC 280, briefly aff'd 2006 DTC 6351, 2006 FCA 171 -- summary under Paragraph 13(27)(d)

By services, 28 November, 2015

Software allegedly acquired by a partnership in 1993 was not available for use in that year given that no sales of the software were ever made (let alone in 1993) and the software was not used in 1993 to create business solutions for potential clients (s.13(27(a)), given that it was not clear that the software was delivered to the partnership as the partnership did not have access to the source code (s.13(27)(d)(i)) and given that the software was not complete and functional in 1993 (s.13(27)(d)(ii)).

Topics and taglines
Topic
Income Tax Act - s. 13(27)(d)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
334145
Extra import data
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