Burlington Resources Finance Company v. The Queen, 2017 TCC 144 -- summary under Subsection 107(1)

Summary Under
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 107 - Subsection 107(1)
practice of taking discovery questions “under advisement” should stop

CRA disallowed, in full, under s. 247(2)(a), the deduction by the taxpayer (“Burlington”) of guarantee fees paid to its U.S. parent. Justice...

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Words and Phrases
under advisement
Locations of other summaries Wordcount
Tax Topics - Other Legislation/Constitution - Federal - Tax Court of Canada Rules (General Procedure) - Section 95 proportionality principle did not relieve of obligation to seach through scattered indexes for relevant documents 560