Section 180

Subsection 180(1)

Articles

Joint Committee, "COVID-19 Measures", 1 June 2020 Joint Committee Submission

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Subsection 180(3) - Summary disposition of appeal

Cases

Hôpital Santa Cabrini v. Canada, 2016 CAF 207

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Locations of other summaries Wordcount
Tax Topics - Excise Tax Act - Schedules - Schedule V - Part II - Section 6 a hospital which contracted for the services of nurses employed by a personnel-services agency was receiving a taxable supply 231
Tax Topics - General Concepts - Illegality arrangement alleged by hospital would have implicitly contravened provincial health legislation 109

Zhu v. Canada, 2016 FCA 113

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Tax Topics - Income Tax Act - Section 253 - Paragraph 253(b) no appplication to sale on a U.S. exchange through a U.S. broker notwithstanding potential Canadian purchasers 263
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.3) taxpayer on appeal can raise new argument if no prejudice to the Crown 138

Hafizy v. Canada (National Revenue), 2014 FCA 109, aff'g 2012 DTC 1093 [at 2943], 2012 TCC 56

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Canada v. Craig, 2011 DTC 5047 [at 5677], 2011 FCA 22, aff'd 2012 SCC 42

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Allchin v. Canada, 2004 DTC 6468, 2004 FCA 206

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Locations of other summaries Wordcount
Tax Topics - Treaties technical explanations 28
Tax Topics - Treaties - Income Tax Conventions - Article 4 101

McGoldrick v. Canada, 2004 DTC 6407, 2004 FCA 189

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) personal benefit of free meals was more than incidental/not primary employer benefit 92

Dundas v. The Queen, 95 DTC 5116, [1995] 1 CTC 184 (FCA)

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The Queen v. MerBan Capital Corp. Ltd., 89 DTC 5404 (FCA)

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The Queen v. Gurd's Products Co. Ltd., 85 DTC 5314, [1985] 2 CTC 85 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 250 - Subsection 250(4) 145

The Queen v. Graham, 85 DTC 5256, [1985] 1 CTC 388 (FCA)

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The Queen v. Consumers' Gas Co. Ltd., 84 DTC 6058, [1984] CTC 83 (FCA)

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Hart v. The Queen, 82 DTC 6237, [1982] CTC 275 (FCA)

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Birmount Holdings Ltd. v. The Queen, 78 DTC 6254, [1978] CTC 358 (FCA)

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