Section 178

Subsection 178(1)

Cases

Rath v. The Queen, 82 DTC 6175, [1982] CTC 207 (FCA)

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Subsection 178(2)

Cases

The Queen v. Dresden Farm Equipment Ltd., 89 DTC 5019 (FCA)

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Leclerc v. The Queen, 84 DTC 6147, 82 DTC 6339 (FCA)

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The Queen v. Jessiman Brothers Cartage Ltd., 78 DTC 6205, [1978] CTC 274 (FCTD)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 68 78

The Queen v. Lavigueur, 73 DTC 5538, [1973] CTC 773 (FCTD)

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