Caputo v. The Queen, 2008 DTC 3596, 2008 TCC 263 -- summary under Copyright and Licences

By services, 28 November, 2015

A $350 licence fee paid by the taxpayer for a 20-year licence to sell a customer loyalty card in specified territories was a capital outlay.

Topics and taglines
Topic
Income Tax Act - s. 18(1)(b) - Capital Expenditure v. Expense - Copyright and Licences
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335495
Extra import data
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