Section 118.94

See Also

Kenny v. The Queen, 2018 TCC 2 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
substantially all
Locations of other summaries Wordcount
Tax Topics - Treaties - Income Tax Conventions - Article 25 s. 118.94 did not violate non-discrimination-against-nationals Art. in Canada-Irish Treaty 214

Luscher v. The Queen, 2012 DTC 1161 [at 3388], 2012 TCC 151 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Watts v. The Queen, 2004 DTC 3111, 2004 TCC 535 (Informal Procedure)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Words and Phrases
substantially all

Administrative Policy

8 November 1996 Memorandum 963552

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 216 - Subsection 216(1) 55