Skip to main content
Tax Interpretations
Canadian tax interpretations and transactional implications
Log in or Register
Username or e-mail
*
Password
*
Create new account
Request new password
Search
Search
Home
News of Note
CRA Publications
Words & Phrases
Conferences/Reports/Letters
Buy Full Access
You are here
Home
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)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 2 - Subsection 2(1)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Taxpayer
"taxpayer" refers to a person who may become liable to tax
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month.
Subscribe
or
log in
for unrestricted access.
Words and Phrases
taxpayer