Words and Phrases - "deducted"

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Prince Albert Pulp Co. Ltd. v. The Queen, 92 DTC 6189, [1992] 1 CTC 262 (FCA)

In finding that the reduction of capital cost pursuant to s. 13(7.1) occurs in the year in respect of which the investment tax credit was...

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Words and Phrases
deducted

Dubawn Holdings Inc. v. The Queen, 94 DTC 1252, [1994] 1 CTC 2527 (TCC)

A reserve which the taxpayer had erroneously deducted from income in his 1984 taxation year (which now was statute-barred) was required to be...

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Words and Phrases
deducted

Sears Canada Inc. v. The Queen, 89 DTC 5039, [1989] 1 CTC 128 (FCA)

inclusion of deduction taken contrary to law

The amount of a s. 20(1)(m) reserve which RC had allowed as a deduction in computing the taxpayer's income in 1975 (a year not subject to appeal)...

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Words and Phrases
deducted

Dominion of Canada General Insurance Co. v. The Queen, 86 DTC 6154, [1986] 1 CTC 423 (FCA)

inclusion under s. 12(1)(e) of amount incorrectly deducted "under" s. 20(1)(m)

Stone JA stated (at p. 6163) that the words of s. 85B(1)(e) (now, s. 12(1)(e)) "are directed toward the inclusion in income of an 'amount' that...

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Words and Phrases
deducted under
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) 106