exhaustion of local remedies [ local remedies rule | rule of the exhaustion of local remedies ]

burnt out pension

environmental depletion | depletion of natural resources

subject to prior sale

constructor of electrical equipment | electrical assembler | assembler of electrical equipment | electrical equipment assembler

principle of exhaustion of rights

rail vehicle engineer | traction engineer | rolling stock designer | rolling stock engineer

audio-visual shop specialised seller | hi-fi shop salesperson | audio and video equipment specialised seller | audio and video shop salesperson

(6) In this section, “bituminous sands equipment” “Canadian oil and gas exploration expense” , “earned depletion base” , “enhanced recovery equipment” , “frontier exploration base” , “mining exploration depletion base” , “non-conventional lands” , “qualified tertiary oil recovery project” and “supplementary depletion base” have the meanings assigned by regulations made for the purposes of section 65.

(c) 33 1/3% of the total of all amounts, each of which is an amount in respect of a disposition of depreciable property of a prescribed class that is bituminous sands equipment (other than a disposition of such property that had been used by the taxpayer to any person with whom the taxpayer was not dealing at arm’s length) of the taxpayer after December 11, 1979 and before 1990 and in the year, the capital cost of which was added in computing the supplementary depletion base of the taxpayer or of a person with whom the taxpayer was not dealing at arm’s length or in computing the supplementary depletion base of a predecessor where the tax ...[+++]payer is a successor corporation to the predecessor, that is equal to the lesser of

(d) 50% of the total of all amounts, each of which is an amount in respect of a disposition of depreciable property of a prescribed class that is enhanced recovery equipment (other than a disposition of such property that had been used by the taxpayer to any person with whom the taxpayer was not dealing at arm’s length) of the taxpayer after December 11, 1979 and before 1990 and in the year, the capital cost of which was added in computing the supplementary depletion base of the taxpayer or of a person with whom the taxpayer was not dealing at arm’s length or in computing the supplementary depletion base of a predecessor where the taxpay ...[+++]er is a successor corporation to the predecessor, that is equal to the lesser of

Where the copyright holder makes available to his customer a copy – tangible or intangible – and at the same time concludes, in return form payment of a fee, a licence agreement granting the customer the right to use that copy for an unlimited period, that rightholder sells the copy to the customer and thus exhausts his exclusive distribution right.