Principal Issues:

1) Do the taxpayer's activities qualify as a source of income?

2) If the taxpayer is carrying on a business, are the allowable...

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Principal Issues: Prior to the sale of the shares of a corporation to an arm’s length purchaser, in a situation where paragraph 7(1)(b) applies,...

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Principal Issues: Amounts to be included in 88(1)(d)(i)(B) - deferred income taxes

Position: Not to be included

Reasons: No legal obligation to...

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Principal Issues: The question is whether a debt was acquired by the taxpayer for the purpose of gaining or producing income from a business or...

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Principal Issues: Is the parent who is not residing in Canada with his/her spouse considered a supporting person for the purpose of claiming child...

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Principal Issues: 1- Whether the position stated in document 2001-0113237 is still valid following the change in position stated in document

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Principal Issues: What is the CRA's position regarding the notion of "volunteer firefighter" for the purposes of subsection 81(4) and section...

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