Words and Phrases - "income from an active business"

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Sedgewick Co-operative Association Ltd. v. The Queen, 83 DTC 5455, [1984] CTC 14 (FCTD)

"Income ... from an active business" in s. 125(1)(a)(i) refers to "income ... from a business" in ss.9(1), 18(1)(a) and 20(1)(u) and accordingly...

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