Subsection 178(1)
Cases
Rath v. The Queen, 82 DTC 6175, [1982] CTC 207 (FCA)
S.178(1) does not give the Court the power to order the payment of interest by a taxpayer which is not exacted by any specific provision (such as...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 161 - Subsection 161(1) | 265 | |
| Tax Topics - Income Tax Act - Section 62 | 53 |
Subsection 178(2)
Cases
The Queen v. Dresden Farm Equipment Ltd., 89 DTC 5019 (FCA)
S.178(2) also applies to appeals to the Court of Appeal.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Cost Amount | 45 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Inventory | 18 |
Leclerc v. The Queen, 84 DTC 6147, [1982] CTC 338, [1982] DTC 6339 (FCA)
"[N]either the fact that the amount at issue in the appeal was small nor the fact that the appeal raised no question of principle seems to me to...
The Queen v. Jessiman Brothers Cartage Ltd., 78 DTC 6205, [1978] CTC 274 (FCTD)
There is no need for the taxpayer to plead s. 178(2) in order for it to apply.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 68 | 80 |
The Queen v. Lavigueur, 73 DTC 5538, [1973] CTC 773 (FCTD)
The determination of reasonable and proper costs of a taxpayer should be limited to these which would be reasonable in an action involving tax of...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss | 66 | |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(ii) | low or no-interest loans | 53 |