Subsection 152(4.01) - Assessment to which paragraph 152(4)(a), (b) or (c) applies
Cases
Canada v. Honeywell Limited, 2007 DTC 5073, 2007 FCA 22
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | 44 |
Canada v. Agazarian, 2004 DTC 6366, 2004 FCA 32
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) | 161 | |
| Tax Topics - Statutory Interpretation - French and English Version | 113 | |
| Tax Topics - Statutory Interpretation - Legislative History | 72 |
See Also
Rio Tinto Alcan Inc. v. The Queen, 2017 CCI 67
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | reassessment made without a proper audit in order to beat statute-barring was valid | 561 |
| Tax Topics - Income Tax Act - Section 166 | curative effect of ss. 166 and 152(8) | 159 |
Ross v. The Queen, 2013 DTC 1250 [at 1400], 2013 TCC 333
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | misrepresentation must be in return | 145 |
| Tax Topics - Income Tax Regulations - Regulation 8502 - Paragraph 8502(a) | 312 |
Fagan v. The Queen, 2012 DTC 1139 [at 3217], 2011 TCC 523
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| Tax Topics - Income Tax Act - Section 66 - Subsection 66(12.73) | 216 |
Fietz v. The Queen, 2011 DTC 1351 [at 1965], 2011 TCC 493
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Chafetz v. The Queen, 2006 DTC 2119, 2005 TCC 803
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(ii) | 143 |
Mah v. The Queen, 2003 DTC 1312, 2003 TCC 720
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Placements T.S. Inc. v. The Queen, 94 DTC 1302 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 115 | |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(4) | 124 |
Paragraph 152(4.01)(a)
Subparagraph 152(4.01)(a)(ii)
See Also
Loblaw Financial Holdings Inc. v. The Queen, 2018 TCC 182
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.11) | requirement met where Crown knew the nature and quantum of the dispute | 259 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Foreign Bank | CFA qualified as a foreign bank since it was licensed under Barbados law as an international bank | 117 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (a) | Barbados-licensed international bank, which used Loblaw funding to invest responsively to Loblaw considerations, conducted an offside non-arm’s length business | 425 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(1) - Investment Business - Paragraph (c) | employee equivalents was reduced by employee time described in s. 95(2)(b) | 284 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Foreign Exchange | short-term debt securities were inventory because they were the raw material for generating swap income | 124 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(3) | application of GAAR required the occurrence of an avoidance transaction (or series) in non-statute-barred years and the relevant previous year’s avoidance transaction did not occur as part of the series | 496 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | hiring of employees 15-years previously to engage foreign bank exception to investment business definition was not part of same series as renewal of foreign bank licence | 216 |
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | use of Barbados sub to engage in proprietary trading for Canadian parent misused the foreign bank exemption, whose purpose was promoting international competitiveness | 322 |
| Tax Topics - Income Tax Act - Section 95 - Subsection 95(2) - Paragraph 95(2)(l) | purpose of s. 95(2)(l) exception was to permit non-resident subsidiaries of Canadian banks and dealers to compete internationally | 184 |
Subsection 152(4.1) - If waiver revoked
See Also
236130 British Columbia Ltd. v. The Queen, 2006 DTC 2053, 2005 TCC 770
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| Tax Topics - Income Tax Act - Section 244 - Subsection 244(14) | 124 |
Subsection 152(4.2) - Reassessment with taxpayer’s consent
Cases
Freitas v. Canada, 2018 FCA 110
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | a statute-barred reassessment was valid for the purpose of being objected to and vacated on substantive grounds | 192 |
| Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 14 | s. 96(1.1) income was not from carrying on business | 218 |
| Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 38 - Subsection 38(4) - Paragraph 38(4)(a) | CRA has discretion to refund excess contributions | 86 |
| Tax Topics - Income Tax Act - Section 96 | Backman statements applied to common law partnerships | 188 |
Biles Estate v. Canada (National Revenue), 2017 FC 371
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David Anthony v. Canada (National Revenue), 2016 FC 955
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Separate Existence | taxpayer bound by lease agreements being contracted by his corporation rather than personally | 454 |
| Tax Topics - Income Tax Act - Section 9 - Computation of Profit | matching principle not a rule of law | 226 |
Canada (Attorney General) v. Abraham, 2012 DTC 5160 [at 7402], 2012 FCA 266, rev'g 2011 DTC 5140 [at 6126], 2011 FC 638
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Indian Act - Section 87 | Minister's decision based on the prior "state of the law" in the relevant period could include the state of the jurisprudence | 234 |
White v. Canada (Attorney General), 2011 DTC 5093 [at 5870], 2011 FC 556
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Costabile v. CCRA, 2008 DTC 6574, 2008 FC 943
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Hindle v. Canada (Customs and Revenue Agency), 2004 DTC 6378, 2004 FC 625
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Plattig v. Attorney General of Canada, 2003 DTC 5601 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Legal and other Professional Fees | 57 |
See Also
Rousseau v. Agence du revenu du Québec, 2018 QCCQ 7340
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|---|---|---|
| Tax Topics - Income Tax Act - Section 2 - Subsection 2(1) | taxpayer, who worked mostly outside Quebec, maintained his family home and other strongest residency ties with Quebec | 303 |
| Tax Topics - Income Tax Act - Section 162 - Subsection 162(1) | taxpayer established that failure to file Quebec returns was based on good faith reliance on his accountant’s view of his Alberta residency | 139 |
DouangChanh v. The Queen, 2013 DTC 243 [at 1335], 2013 TCC 320
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 166.2 - Subsection 166.2(5) | no discretion to extend deadline | 119 |
Administrative Policy
15 September 2014 Internal T.I. 2014-0530981I7 F - Délai de 10 ans expiré - 152(4.2)
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16 March 2015 External T.I. 2014-0524371E5 F - Assessment beyond normal reassessment period
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| Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(n) | no reversal of taxable benefits if repaid in subsequent year | 141 |
14 January 2014 Internal T.I. 2013-0514331I7 - Application of 111(1)(a) and 152(4.2)
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10 January 2014 Ministerial Correspondence 2013-0513401M4 F - Pertes agricoles restreintes
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24 October 2012 Internal T.I. 2012-0456711I7 F - Inadmissibilité à la déduction pour GC
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110.6 - Subsection 110.6(7) - Paragraph 110.6(7)(b) | potential application of s. 110.6(7)(b) where s. 51(2) applied | 252 |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | concept of a related transaction requires "more than a mere possibility"/retrospective attachment of related transaction | 208 |
10 November 1992 Memorandum (Tax Window, No. 27, p. 7, ¶2343)
Subsection 152(4.3) - Consequential assessment
Cases
The Queen v. Bulk Transfer Systems Inc., 2005 DTC 2005 FCA 94
Sherway Centre Ltd. v. Canada, 2003 DTC 5082, 2003 FCA 26
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1.1) | 199 | |
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 76 |
See Also
Blackburn Radio Inc. v. The Queen, 2012 DTC 1213 [at 3580], 2012 TCC 255
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | 109 | |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | no further reassessment permitted if order to vacate or vary | 173 |
Administrative Policy
29 May 2017 External T.I. 2014-0537111E5 F - Consequential assessment
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|---|---|---|
| Tax Topics - Income Tax Act - Section 10 - Subsection 10(2) | reassessing to increase closing inventory permits reassessment to increase next year's COS | 29 |
3 June 2014 Internal T.I. 2013-0489471I7 - Subsection 171(1)
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|---|---|---|
| Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) | appeal from varied assessment | 100 |
| Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) | no power to reassess following order to vacate or vary | 99 |
Subsection 152(4.4)
Subsection 152(5) - Limitation on assessments
Cases
Canada v. Anchor Pointe Energy Ltd., 2003 DTC 5512, 2003 FCA 294
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 58 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(9) | 152 | |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(5) | 240 |
See Also
Foster v. The Queen, 2016 DTC 1010 [at 2562], 2015 TCC 334
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| Tax Topics - General Concepts - Rectification & Rescission | consequential reassessment permitted under s. 152(5) | 61 |
Stone Container (Canada) Inc. v. The Queen, 98 DTC 1508 (TCC)
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Merswolke v. The Queen, 95 DTC 821 (TCC)
Contonis v. The Queen, 95 DTC 511 (TCC)
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| Tax Topics - Income Tax Act - Section 25 - Subsection 25(1) | 64 |
Administrative Policy
12 September 2014 Internal T.I. 2014-0518641I7 - Consequential Adjustments to Corporate Min Tax
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9 January 1992 T.I. 913015 (December 1992 Access Letter, p. 31, ¶C144-190)
Articles
Subsection 152(6) - Reassessment where certain deductions claimed
Cases
Greene v. MNR, 95 DTC 5078 (FCTD), aff'd 95 DTC 5684 (FCA)
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|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Court Act - Section 18.5 | 133 |
Darke v. MNR, 76 DTC 6468, [1976] CTC 734 (FCTD)
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Montreal Trust Company v. Minister of National Revenue, 62 DTC 1242, [1962] CTC 418, [1962] S.C.R. 570
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Leases and Licences | 42 |
Administrative Policy
6 April 1993 T.I. (Tax Window), No. 30, p. 7, ¶2489)
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|---|---|---|
| Tax Topics - Income Tax Act - Section 111 - Subsection 111(8) - Non-Capital Loss | 51 |
28 January 1991 T.I. (Tax Window, Prelim. No. 3, p. 27, ¶1114)
86 C.R. - Q.72
Subsection 152(7) - Assessment not dependent on return or information
Cases
Morrow v. The Queen, 92 DTC 6380 (FCA)
Abed Estate v. The Queen, 82 DTC 6099, [1982] CTC 115 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(e) | no indication of reserve claimed in previous sale year | 128 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(n) | taxpayer did not object to Minister deducting reserve | 157 |
| Tax Topics - Treaties - Income Tax Conventions - Article 7 | 98 |
See Also
Deneschuk Building Supplies Ltd. v. The Queen, 96 DTC 1467 (TCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(3) | 151 | |
| Tax Topics - Income Tax Act - Section 166 | 30 |
Administrative Policy
11 September 2015 Internal T.I. 2015-0599851I7 - TFSA arbitrary assessment
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 207.02 | CRA to assess taxpayers who have overcontributed to TFSAs after only one warning letter | 46 |
Subsection 152(8) - Assessment deemed valid and binding
Cases
Canada v. 594710 British Columbia Ltd., 2018 FCA 166
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | allocation of most partnership profits to a lossco that acquired its interest at year end without economic risk was vacuous and abused ss. 96(1)(f), 103(1) and 160 | 596 |
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | stock dividend followed by redemption of the stock dividend shares effected in combination a transfer of property for no consideration | 227 |
| Tax Topics - Income Tax Act - 101-110 - Section 103 - Subsection 103(1) | s. 103(1) likely applies to the allocation of most of the partnership profits at year end to a lossco that never had significant economic interest or risk in the partnership business | 311 |
Freitas v. Canada, 2018 FCA 110
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) | s. 152(4.2) inapplicable where reassessment, albeit in response to refund request, increased taxpayer’s liability | 415 |
| Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 14 | s. 96(1.1) income was not from carrying on business | 218 |
| Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 38 - Subsection 38(4) - Paragraph 38(4)(a) | CRA has discretion to refund excess contributions | 86 |
| Tax Topics - Income Tax Act - Section 96 | Backman statements applied to common law partnerships | 188 |
Canada (National Revenue) v. JP Morgan Asset Management (Canada) Inc., 2014 DTC 5001 [at 6501], 2013 FCA 250
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Court Act - Section 18.5 | judicial review of Minister's decision to assess is a "tool of last resort" | 242 |
Canada v. Roitman, 2006 DTC 6514, 2006 FCA 266
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Friedberg v. The Queen, 2000 DTC 6248 (FCA)
The Queen v. Westbrook Management Ltd., 96 DTC 6590 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 159 - Subsection 159(3) | 82 |
APL Oil & Gas Ltd. v. The Queen, 96 DTC 1666 (TCC)
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|---|---|---|
| Tax Topics - Statutory Interpretation - Interpretation Act - Section 12 | 43 |
The Queen v. Leung, 93 DTC 5467 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(3) | reassessment valid notwithstanding missing particulars | 82 |
| Tax Topics - Income Tax Act - Section 227.1 - Subsection 227.1(1) | 82 |
The Queen v. Erasmus, 92 DTC 6301 (FCA)
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| Tax Topics - Income Tax Act - Section 164 - Subsection 164(1) | 90 |
Lornport Investments Ltd. v. The Queen, 92 DTC 6231 (FCA)
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(c) | 28 |
The Queen v. Regina Shoppers Mall Ltd., 91 DTC 5101 (FCA)
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | 130 |
Greenwood Estate v. The Queen, 90 DTC 6690 (FCTD)
The Queen v. Riendeau, 90 DTC 6076 (FCTD), aff'd 91 DTC 5416 (FCA)
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | wrong section cited | 83 |
Lavers v. Minister of Finance of B.C., 90 DTC 6017 (BCCA)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Paragraph 11(h) | 199 |
Re Norris, 89 DTC 5493 (Ont CA)
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|---|---|---|
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) | 94 |
Guaranty Properties Ltd. v. The Queen, 87 DTC 5124, [1987] 1 CTC 242 (FCTD), rev'd 90 DTC 6363 (FCA)
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| Tax Topics - Income Tax Act - Section 87 - Subsection 87(1) | 98 |
Dominion of Canada General Insurance Co. v. The Queen, 86 DTC 6154, [1986] 1 CTC 423 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(e) | inclusion of amount incorrectly deducted | 104 |
See Also
Pellerin v. Agence du revenu du Québec, 2017 QCCA 1339
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | proof that auditors got bonuses for assessing would not change the burden of proof | 131 |
Métaux Kitco Inc. v. ARQ and AG, 2016 QCCS 444
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Companies' Creditors Arrangement Act - Section 21 | CRA precluded from setting off assessed amount for pre-CCAA filing periods against post CCAA ITC claims of taxpayer | 284 |
| Tax Topics - Excise Tax Act - Section 318 | no set-off of assessment of pre-CCAA filing periods against post CCAA ITC claims | 113 |
| Tax Topics - Excise Tax Act - Section 299 - Subsection 299(3) | no presumption of validity in CCAA proceedings | 119 |
Schnier v. Canada (Attorney General), 128 O.R. (3d) 537, 2016 ONCA 5
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Bankruptcy and Insolvency Act - Section 172.1 - Subsection 172.1(8) | assessment under appeal is not an “amount payable” and can be classifed as unprovable | 268 |
| Tax Topics - Income Tax Act - Section 223 - Subsection 223(1) | appealed assessment not an amount payable | 130 |
Suffolk v. The Queen, 2010 DTC 1201 [at 3509], 2010 TCC 295 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) | 106 |
Leung v. MNR, 91 DTC 1020 (TCC)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | 116 |
Subsection 152(9) - Alternative basis for assessment
Cases
Gramiak v. Canada, 2015 FCA 40
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Canada v. Global Equity Fund Ltd., 2013 DTC 5007 [5526], 2012 FCA 272
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) | abuse of s. 9 to recognize losses not corresponding with commercial reality | 297 |
Toronto-Dominion Bank v. Canada, 2011 DTC 5125 [at 6061], 2011 FCA 221, [2011] 6 CTC 19
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Transitional Provisions | 157 | |
| Tax Topics - Income Tax Act - Section 112 - Subsection 112(3) | 168 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(10) | 117 | |
| Tax Topics - Statutory Interpretation - Ordinary Meaning | clear wording | 74 |
RCI Environnement Inc.(Centres de Transbordement et de Valorisation Nord-Sud Inc.) v. The Queen, 2008 DTC 4982, 2007 TCC 647, aff'd , 2009 DTC 5940, 2008 FCA 419
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition | negotiated damages received for breach a non-compete were in respect of the disposition (i.e., cancellation) of the non-compete | 207 |
| Tax Topics - Income Tax Act - Section 9 - Compensation Payments | negotiated lump sum received for cancellation of non-compete was for diminutionin value of goodwill | 59 |
Canada v. Honeywell Limited, 2007 DTC 5073, 2007 FCA 22
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.01) | 205 |
Canada v. Loewen, 2004 DTC 6321, 2004 FCA 146
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 107 |
Canada v. Anchor Pointe Energy Ltd., 2003 DTC 5512, 2003 FCA 294
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Onus | 58 | |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) | objection does not extend normal reassessment period | 240 |
| Tax Topics - Income Tax Act - Section 165 - Subsection 165(5) | 240 |
See Also
Mammone v. The Queen, 2018 TCC 24
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | RPP revocation beyond the normal reassessment period retroactively validated an unsupportable reassessment under s. 56(1)(a)(i) | 398 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(a) - Subparagraph 152(4)(a)(i) | subsequent retroactive deregistration of RPP would not establish carelessness in previous return filing | 185 |
| Tax Topics - General Concepts - Effective Date | subsequent deregistration of RPP retroactively validated reassessment | 223 |
| Tax Topics - Income Tax Act - Section 147.1 - Subsection 147.1(12) | subsequent deregistration of RPP beyond normal reassessment period nonetheless retroactively validated reassessment | 91 |
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(1) - Paragraph 56(1)(a) - Subparagraph 56(1)(a)(i) | valid assessment for transfer to an RPP that was retroactively deregistered | 83 |
Walsh v. The Queen, 2008 DTC 3897, 2008 TCC 282
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World Corp. v. The Queen, 2003 DTC 951, 2003 TCC 494
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Fair Market Value - Other | 180 | |
| Tax Topics - Income Tax Act - Section 15 - Subsection 15(1) | 180 |