Section 174

Subsection 174(1) - Common questions

Cases

Canada v. ACI Properties Ltd., 2014 DTC 5036 [at 6718], 2014 FCA 45

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process trumping of tactical advantage not an abuse of process 144
Tax Topics - Income Tax Act - Section 174 - Subsection 174(3) 3rd party added to existing appeal under s. 174(3)(b) 193

Quemet Corp. v. The Queen, 79 DTC 5330, [1979] CTC 414 (FCTD)

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See Also

Daruwala v. The Queen, 2012 TCC 116 (Informal Procedure)

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Brenneur v. The Queen, 2010 TCC 610

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Subsection 174(3) - Determination of question by Tax Court

Cases

Canada v. ACI Properties Ltd., 2014 DTC 5036 [at 6718], 2014 FCA 45

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Abuse of Process trumping of tactical advantage not an abuse of process 144
Tax Topics - Income Tax Act - Section 174 - Subsection 174(1) Minister need not have uncertainty in her views 137

Zoel Chicoine Inc. v. The Queen, 82 DTC 6311, [1981] CTC 421 (FCTD)

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See Also

Boguski v. The Queen, 2018 TCC 236

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Paragraph 174(3)(b)

Cases

A.G. Canada v. Matador Inc., 80 DTC 6022, [1980] CTC 51 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 68 81

Subsection 174(4.1) - Appeal

Cases

Re Stern, 85 DTC 5002, [1984] CTC 647 (FCTD)

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