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Sudden Valley Inc. v. The Queen, 76 DTC 6178, [1976] CTC 775 (FCTD), aff'd 76 DTC 6448, [1976] CTC 775 (FCA)
Sudden Valley Inc. v. The Queen, 76 DTC 6178, [1976] CTC 775 (FCTD), aff'd 76 DTC 6448, [1976] CTC 775 (FCA)
Citations
76 DTC 6178, [1976] CTC 775
Case History
aff'd 76 DTC 6448, [1976] CTC 775 (FCA)
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Summaries
Summary Under
Tax Topics - Income Tax Act - Section 2 - Subsection 2(3) - Paragraph 2(3)(b)
merely soliciting orders in Canada
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Summary Under
Tax Topics - Income Tax Act - Section 253 - Paragraph 253(b)
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Words and Phrases
solicit and offer