Hollinger v. M.N.R., 73 D.T.C. 5003, [1972] C.T.C. 592 (FCTD) -- summary under Subsection 2601(2)

share of profits from foreign bottling partnership was business, not property, income

The taxpayer was an individual resident in Quebec who took the position that her share of income earned by a New Jersey partnership engaged in...

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Words and Phrases
income from property