Section 173

Subsection 173(1) - References to Tax Court of Canada

Cases

Smith v. The Queen, 87 DTC 5355, [1987] 2 CTC 138 (FCTD)

After a Federal Court action was commenced by the taxpayer, the parties agreed that the appeal be conducted in two phases: a trial on all issues...

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Tax Topics - Income Tax Act - Section 104 - Subsection 104(2) 107