YELLOW POINT LODGE LTD. v. HER MAJESTY THE QUEEN, 2020 FCA 195 -- summary under Subsection 118.1(11)
requirement to assess where conditions met
A taxpayer, who donated an interest in ecologically sensitive land to two qualified donees in 2008, unsuccessfully argued that the gift was not...
Words and Phrases
may| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 110.1 - Subsection 110.1(1) - Paragraph 110.1(1)(d) - Subparagraph 110.1(1)(d)(iii) | ecological gift was made in the year its ownership was transferred rather than subsequently when the certification conditions under s. 110.1(1)(d)(ii) were met | 310 |
| Tax Topics - Statutory Interpretation - French and English Version | "peut" (may) in French version accorded with a sense of the English version's "shall" | 80 |