Cultures LaFlamme (1984) Inc. v. MNR, 93 DTC 603, [1993] 1 CTC 2634 (TCC) -- summary under Qualified Expenditure

By services, 28 November, 2015

The Minister was unsuccessful in a submission that the qualified expenditures of the taxpayer should be reduced by the amount of income derived by it from the sale of experimental production. Lamarre Proulx J. noted that none of the authority cited established that amounts from the sale of products must be deducted in the calculation of "expenditures".

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