Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD) -- summary under 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.... [A]...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Start-Up and Liquidation Costs | 118 | |
| Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "means" is exhaustive | 55 |