Her Majesty the Queen v. Charles H. Roney, [1988] 2 CTC 357, 88 DTC 6489 -- text

Denault, J.: —This is an action by way of appeal from a judgment of the Tax Court of Canada, dated June 1, 1984, allowing the defendant's appeal in respect of his 1975 taxation year. At issue is the taxpayer's eligibility to deduct from his taxable income full farm losses under section 31 of the Income Tax Act.

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