Comments on Tonn, Mastri, Mohammad and Kaye cases.
Comment on Scott case.
Comment on Wildenburg case.
"We think the Sherway decision helps distinguish between those financial arrangements where the participation payments are intended to be...
The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.
Discussion of Duha Printers case.
"The Department recognizes that a start-up period often involves incurring extra costs in order to get a business up and running but taxpayers...
Reference to Brelco case.
RC now accepts that s. 56(2) "does not apply in the Neuman-type situations" and, further, has concluded that GAAR would not apply.
Discussion of Crown Forest case.
