Global Communications Ltd. v. Canada, 99 DTC 5377 (FCA) -- summary under Section 67

By services, 28 November, 2015

S.67 would have applied to reduce a purported expenditure on CEE (if, in fact, it had qualified as CEE) from $15 million to $1.8 million because the latter figure was the value of the data.

Topics and taglines
Topic
Income Tax Act - s. 67
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
338593
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