Paragraph 1(a)
Cases
Hutterian Brethren Church of Morinville v. Royal Bank of Canada, 79 DTC 5285 (Alta. C.A.)
The making of a demand pursuant to s. 224(1) before the taxpayer's appeal has been heard does not constitute the deprivation of the taxpayer's...
Paragraph 1(b)
Cases
Klement v. The Queen, 87 DTC 5284, [1987] 2 CTC 27 (FCTD)
The non-deductibility of lump sum maintenance payments under s. 60(b) of the Act was not discrimination.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) | 40 |
Ayala v. The Queen, 79 DTC 5083, [1979] CTC 111 (FCTD)
S.63 of the Income Tax Act which (in 1974) contained less restrictive qualifications for the child care expense in the case of women than in the...