5 January 1995 Income Tax Technical News, No. 6

The 40-kilometre distance is to be measured as the shortest normal route available to the travelling public.

Respecting the requirements in ss.131(8)(b) and 132(6)(b) that the only undertaking of the corporation or trust be the investing of its funds and...

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When a partnership agreement requires that certain expenses incurred by a partner must be paid for by her, RC will require (with effect for such...

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Although leave to appeal the Hoefele case to the Supreme Court of Canada has been sought, Revenue Canada accepts, having regard to the Splane case...

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