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Oceanspan Carriers Ltd. v. The Queen, 87 DTC 5102, [1987] 1 CTC 210 (FCA)
Oceanspan Carriers Ltd. v. The Queen, 87 DTC 5102, [1987] 1 CTC 210 (FCA)
Citations
87 DTC 5102, [1987] 1 CTC 210
Case tabs
Summaries
Summary Under
Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a)
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Summary Under
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1)
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Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer
"taxpayer" refers to a person who may become liable to tax
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Words and Phrases
taxpayer
