The Queen v. McLaren, 90 DTC 6566, [1990] 2 CTC 429 (FCTD) -- summary under Section 3

Summary Under
Tax Topics - Income Tax Act - Section 3
"income" must be positive

Before dealing specifically with the interpretation of s. 63(2), MacKay J. found (p. 6572) "that the word 'income', both in its ordinary usage and...

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Words and Phrases
income
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 63 - Subsection 63(2) "income" imports positive income 26
Tax Topics - Statutory Interpretation - Resolving Ambiguity 41