Income Tax Technical News, No. 4, 20 February 1995

Most residential condominium corporations will qualify as non-profit organizations because they are normally operated "for any other purpose...

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Notwithstanding that the decision in the Davis case (94 DTC 1934, [1994] 2 CTC 2033) was not appealed by RC, it does not interpret s. 160 as...

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When the pro rata method in Article XIII, para. 9 of the U.S. Convention is used to reduce the amount of the capital gain, the months before 1972...

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