The Queen v. Sie-Mac Pipeline Contractors Ltd., 92 DTC 6461 (FCA) -- summary under Subparagraph 18(1)(l)(i)

By services, 28 November, 2015

Expenses incurred by the taxpayer in entertaining clients at a remote B.C. fishing lodge, including room, food, transportation, fishing licences, alcohol and tobacco, were non-deductible. Linden J.A. noted that "there is no need for the property to be 'owned' or 'rented' or 'exclusively controlled' in order for it to be 'used', as that word is employed here" (p. 6462).

Topics and taglines
Topic
Income Tax Act - s. 18(1)(l)(i)
Tagline
use qua mere licensee
Words and phrases
use
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
335793
Extra import data
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