office

Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD) -- summary under Office

Full Title
Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office
specified amount per sitting may be sufficient

After stating (at p. 6217) tht "I am not convinced that at the time of taking office the taxpayer must know how much he will receive....

Words and Phrases
office
ascertainable

Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL) -- summary under Office

Full Title
Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL)
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office

A civil engineer carried out public inquiries from time to time for the Secretary of State for the Environment, and received a per diem fee for...

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
office
Subscribe to RSS - office