Cooper v. The Queen, 88 DTC 6525, [1989] 1 CTC 66 (FCTD) -- summary under Subsection 105(1)

Summary Under
Tax Topics - Income Tax Act - Section 105 - Subsection 105(1)
interest-free loan recognized as obligation rather than benefit

The taxpayer, who was a residuary beneficiary and executor of his mother's estate, was held not to have received a benefit by virtue of an...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
loan
Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality income tax consequences attaching to illegal loan 77
Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) interest-free loan 114