SPG International Ltée v. R., [1998] 3 CTC 2046, 98 DTC 1706 (TCC) -- summary under Subsection 18(9)

By services, 28 November, 2015

S.18(9)(b) authorized the deduction in 1991 by the taxpayer of expenses incurred by it in 1990 to participate in a 1991 trade fair.

Topics and taglines
Topic
Income Tax Act - s. 18(9)
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335836
Extra import data
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