Transitional Provisions

Cases

Toronto-Dominion Bank v. Canada, 2011 DTC 5125 [at 6061], 2011 FCA 221, [2011] 6 CTC 19

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Holbrook v. Canada, 2007 DTC 5336, 2007 FCA 145

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General Motors of Canada Ltd. v. Canada, 2003 DTC 5254, 2003 FCA 126

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Bow River Pipe Lines Ltd. v. Canada, 97 DTC 5385 (FCA)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Illegality assignment of partnership interest invalid where assignee not admitted 189
Tax Topics - Income Tax Act - Section 96 mere assignee of partnership interest was not a partner 189

Montgomery v. MNR, 94 DTC 6367 (FCTD), aff'd 95 DTC 5032 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 220 - Subsection 220(3.1) 113

Kostiuk v. The Queen, 93 DTC 5511 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) 91

The Queen v. Trade Investments Shopping Centre Ltd., 93 DTC 5486 (FCTD)

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See Also

Hunter v. The Queen, 2001 DTC 907 (TCC) (Informal Procedure)

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Ainsworth Lumber Co. Ltd. v. The Queen, 2001 DTC 496 (TCC)

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Words and Phrases
substantially advanced

Pogson v. Lowe, [1984] 1 WLR 182 (HL)

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Administrative Policy

30 January 2015 External T.I. 2014-0521751E5 - overseas employment tax credit

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 122.3 - Subsection 122.3(1.01) "extension" of contract one day after it expired could result in a new contract 130

Income Tax Technical News, No. 34, 27 April 2006 under "Draft Legislation".

10 May 1994 T.I. 940876 (C.T.O. "Grandfathering Negative ACB")

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10 May 1994 T.I. 941138 (C.T.O. "Grandfathering Negative ACB")

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24 June 1993 T.I. (Tax Window, No. 32, p. 22, ¶2626)

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28 August 1992 T.I. (Tax Window, No. 23, p. 17, ¶2150)

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