Gulf Offshore N.S. Limited v. The Queen, 2006 DTC 2705, 2006 TCC 246 -- summary under Paragraph 2(3)(b)

By services, 28 November, 2015

The taxpayer, who provided a fully-crewed vessel under a charter party to a Canadian company for use during an 88 day period in the transporting of pipe and other material from Nova Scotia to two ships laying pipe off the coast of Nova Scotia within the Sable Island offshore area, was found to be carrying on business in Canada in that year.

Topics and taglines
Topic
Income Tax Act - s. 2(3)(b)
Tagline
fully-crewed vessel
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335967
Extra import data
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