Section 122.62

Subsection 122.62(1)

See Also

Wachal v. The Queen, 2020 TCC 78 (Informal Procedure)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual - Paragraph (b) - Subparagraph (b)(i) failure of Minister to plead the factors referenced in Reg. 6302 meant that the taxpayer could establish eligibility 250
Tax Topics - General Concepts - Onus non-granular pleading of the Minister failed to shift the onus to the taxpayer 163

Subsection 122.62(4) - Person ceasing to be an eligible individual

See Also

Willis (Arbeau) v. The Queen, 2012 DTC 1062 [at 2791], 2012 TCC 23 (Informal Procedure)

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Subsection 122.62(7)

Paragraph 122.62(7)(b)

Administrative Policy

30 April 2013 External T.I. 2013-0475271E5 F - CCTB - Marital Status Change

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