James v. Canada, 2001 DTC 5075 (FCA)
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|Locations of other summaries||Wordcount|
|Tax Topics - General Concepts - Evidence||50|
|Tax Topics - Income Tax Act - Section 165 - Subsection 165(3)||vacating not a remedy for lack of due dispatch||84|
|Tax Topics - Income Tax Act - Section 56 - Subsection 56(2)||no s. 56(2) inclusion to taxpayer if recipient of the transferred property had earned it rather than the taxpayer||314|