The Queen v. McLaren, 90 DTC 6566, [1990] 2 CTC 429 (FCTD) -- summary under Subsection 63(2)

Summary Under
Tax Topics - Income Tax Act - Section 63 - Subsection 63(2)
"income" imports positive income

The word "income" in s. 63(2) require the existence of a positive sum. Consequently, where the supporting person had no income, s. 63(2) did not...

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Words and Phrases
income
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 3 "income" must be positive 98
Tax Topics - Statutory Interpretation - Resolving Ambiguity 41