McDonald v. The Queen, 98 DTC 2151, [1998] 4 CTC 2569 (TCC) -- text

Rip T.C.J.:

In his appeals from income tax assessments for 1992 and 1993 taxation years, Douglas J. McDonald claims that he was not in receipt of benefit due to his personal use of an automobile owned or leased by his employer pursuant to subsection 6(1) of the Income Tax Act (“Act’’).

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