Canada Safeway Ltd. v. R., 98 DTC 6060, [1998] 1 CTC 120 (FCA) -- summary under Subparagraph 12(1)(x)(iv)
Summary Under
Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) - Subparagraph 12(1)(x)(iv)sales tax refund not reimbursement
In finding that a refund of federal sales tax that predecessors of the taxpayer previously had paid in error did not qualify as a reimbursement...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Timing | 35 |