Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251 -- summary under Subsection 245(4)
limited scope of PUC provisions reflected a policy choice
The taxpayer ("Products"), which was a corporation resident in the U.S., transferred the shares of its subsidiary ("CAHL"), which was non-resident...
Words and Phrases
apply| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | payment by direction | 142 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1.12) | 190 | |
| Tax Topics - Statutory Interpretation - Retroactivity/Retrospectivity | 72 |