Subsection 173(1) - References to Tax Court of Canada
Smith v. The Queen, 87 DTC 5355,  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 - 101-110 - Section 104 - Subsection 104(2)||107|