Timmins v. R., 99 DTC 5494, [1999] 2 CTC 133 (FCA) -- summary under Subsection 122.3(1)

Summary Under
Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1)
provision of services by governement for fees was an undertaking and business

The taxpayer was employed by the New Brunswick Department of Agriculture and Rural Development to assist in establishing and administering several...

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Words and Phrases
carried on business
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Business N.B. government had a servicing undertaking, i.e., a business 169