ITC of Canada Ltd. v. Min. of Rev., [1979] CTC 277 (S.C.O.) -- summary under Subparagraph 212(1)(d)(i)

By services, 28 November, 2015

An Ontario corporation which was engaged in the business of importing films or videotapes from its U.S. parent and making them available to Canadian television broadcasters was "using" them, notwithstanding that it was not broadcasting them. [s.22(1)(l)(iii) of the Corporations Tax Act, S.O. 1972]

Topics and taglines
Topic
Income Tax Act - s. 212(1)(d)(i)
Words and phrases
use
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
336265
Extra import data
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