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Ineffective Transactions

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Ineffective Transactions

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Harvey v. R., 98 DTC 1089, [1997] 3 C.T.C. 3022 (TCC)

Given that minors could not contract and be parties to a proper loan, the taxpayer was found to have transferred funds to his infant children ...

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Locations of other summaries		Wordcount
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies		39
Tax Topics - Income Tax Act - Section 74.1 - Subsection 74.1(2)		51
Tax Topics - Income Tax Act - Section 9 - Related Companies		39