Words and Phrases - "pipeline"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
52
n
25
o
38
p
79
q
2
r
74
s
86
t
44
u
14
v
8
w
20
y
2
“
1

Alberta Oil Sands Pipeline Ltd. v. The Queen, 88 DTC 6059, [1988] 1 CTC 99 (FCTD)

Summary Under
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 8

Linefill was not part of a pipeline and accordingly was a Class 8 asset.

Words and Phrases
pipeline
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership owner of continually changing linefill 49
Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property property consisted of shifting molecules 94
Tax Topics - Income Tax Regulations - Schedules - Schedule II - Class 2 15