Attorney General of Canada v. Hoefele, 95 DTC 5602, [1996] 1 CTC 131 (FCA) -- summary under Subsection 80.4(1)

Summary Under
Tax Topics - Income Tax Act - Section 80.4 - Subsection 80.4(1)
new mortgage debt of relocated employees

Employees of Petro-Canada who were required to relocate from Calgary to Toronto had a declining percentage of their increased interest costs...

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Words and Phrases
as a consequence of because of
Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance form matters 82
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) interest rate subsidy did not increase net worth 102