Kenny v. The Queen, 2018 TCC 2 (Informal Procedure) -- summary under Section 118.94
Summary Under
Tax Topics - Income Tax Act - Section 118.94foreign government assistance scuppered the “substantially all” test in s. 118.94
In 2014, the taxpayer, who was an Irish national and resident, earned $32,728.52 in employment income from working in Fort McMurray, Canada for a...
Words and Phrases
substantially all| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Treaties - Income Tax Conventions - Article 25 | s. 118.94 did not violate non-discrimination-against-nationals Art. in Canada-Irish Treaty | 230 |