Paragraph 177(b)
Cases
Dym v. The Queen, 79 DTC 5362, [1979] CTC 442 (FCTD)
"The section does not permit of an appeal being allowed 'in part'. If an appeal is successful in any respect then the appeal is to be allowed." A...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Rules - Rule 337(2)(b) | 38 |
Subparagraph 177(b)(iv)
Cases
Barbeau v. The Queen, 81 DTC 5379, 84 DTC 6148, [1981] CTC 496 (FCTD)
Although the plaintiff did not claim in the alternative in his statement of claim that if an amount were taxable income to him, he should be able...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 56 - Subsection 56(2) | 108 |
The Queen v. Zandstra, 74 DTC 6416, [1974] CTC 503 (FCTD)
The taxpayer, whose two children were attending at the Canadian Christian School at Jarvis, Ontario (which was a registered charity), paid $590 to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 118.1 - Subsection 118.1(1) - Total Charitable Gifts | 98 |
Galway v. M.N.R., 74 DTC 6355, [1974] C.T.C. 454 (FCA)
After a finding at trial that a $200,500 amount was includible in the taxpayer's income, the Court of Appeal lacked the jurisdiction to grant a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) | requirement to assess in accordance with law | 151 |
See Also
The Queen v. Stevenson Construction Ltd., 79 DTC 5044, [1979] CTC 86 (FCA)
The parties were required to address a point of law which the Crown had conceded "because of the view expressed in certain cases that the Court...