Minin v. The Queen, 2008 DTC 4463, 2008 TCC 429 -- summary under Timing

By services, 28 November, 2015

The taxpayer spent U.S.$70,000 on acquiring the exclusive rights to build a casino in Russia close to the Chinese border and on a feasibility study. This full amount became deductible early in 2000 when the Chinese government announced it would change its laws in a manner that made the project no longer viable.

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Topic
Income Tax Act - s. 18(1)(a) - Timing
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Drupal 7 entity type
Node
Drupal 7 entity ID
335458
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