Words and Phrases - "nil assessment"

a
82
b
44
c
75
d
50
e
37
f
31
g
17
h
13
i
71
j
2
k
2
l
30
m
51
n
25
o
38
p
79
q
2
r
73
s
85
t
44
u
14
v
8
w
20
y
2
“
1

Canada v. 984274 Alberta Inc., 2020 FCA 125

Summary Under
Tax Topics - Income Tax Act - Section 164 - Subsection 164(1)
nil assessment was an “assessment” giving rise to an s. 164(3.1) overpayment

The taxpayer (“984”) reported a capital gain on its 2003 sale of land on the basis that it had acquired it from its parent (Henro) on a...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
assessment nil assessment
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160.1 - Subsection 160.1(1) ss. 160.1(1) and (3)’s application not subject to the issuance of a prior time-constrained reassessment 489
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) nil assessment not subject to 3-year limitation in s. 152(4) 190
Tax Topics - General Concepts - Stare Decisis prior decision of the FCA that “manifestly overlooked [the] established line of cases” was not to be followed 76

Nottawasaga Inn Ltd. v. The Queen, 2014 DTC 1021 [at 2628], 2013 TCC 377 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 169

In 2011 the Minister reassessed the taxpayer's 2007 taxation year (the old reassessment) by denying the deduction of various expenses and capital...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
nil assessment