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Paragraph 21(3)(a)

Cases(1)

Cases

Tekarra Lodge Ltd. v. The Queen, 85 DTC 5227, [1985] 1 CTC 334 (FCTD),

S.21(3)(a) avoids a distinction between a "licence" and a "lease". A government lease for use of lands as a "bungalow camp" was found to be "substantially similar" (within the meaning of s. 21(3)(a)(iii)(B) to the preceding government licence for the use of the lands as a "bungalow camp".

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Paragraph 21(3)(a)

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Cases

Tekarra Lodge Ltd. v. The Queen, 85 DTC 5227, [1985] 1 CTC 334 (FCTD),

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