1455257 Ontario Inc. v. Canada, 2021 FCA 142 -- summary under Paragraph 160(1)(e)

Summary Under
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) - Paragraph 160(1)(e)
s. 160 applied to post-transfer interest

The validity of a s. 160 assessment of the taxpayer turned in part on whether the affiliate from which the taxpayer had received a transfer of...

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Words and Phrases
in respect of
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) - Subparagraph 152(4)(b)(i) CRA has no arbitrary discretion to reject an s. 152(4)(b)(i) extension request 315
Tax Topics - Income Tax Act - Section 111 - Subsection 111(1) - Paragraph 111(1)(a) carrybacks must be requested by the taxpayer 232