Vancouver International Maritime Centre, “About Us” – http://vancouverimc.org/about-us-vancou
ver-international-maritime-centre/
Vancouver International Maritime Centre, “Canadian Incentives” – http://vancouverimc.org/cana
dian-incentives/
Case Law
Bedford Overseas Freighters Ltd. v. Minister of National Revenue, [1970] C.T.C. 69, 1970
CarswellNat 236
De Beers Consolidated Mines Ltd. v. Howe, [1906] A.C. U.K. 455
Landbouwbedrijf Backx B.V. v. The Queen, 2018 TCC 142
Sutcliffe v. R., 2005 TCC 581, 2005 CarswellNat 4241
Yamaska Steamship Co. Ltd. v. Minister of National Revenue, 1961 CarswellNat 271, 28 Tax
A.B.C. 187
Zehnder & Co. v. Minister of National Revenue, 1970 CarswellNat 237, 1970 CarswellNat
318, [1970] Ex. C.R. 390
Legislation
Customs Act, R.S.C. 1985, c. 1 (2nd Supp.)
Economic Action Plan 2014 Act, No. 2, S.C. 2014, c. 39
Income Tax Act, R.S.C. 1985, c. 1 (5th Supp.)
470
F. M. Manolis and R. L. Bozzer