Section 180.2

Subsection 180.2(1) - Definitions


The Queen v. Swantje, 94 DTC 6633, [1994] 2 CTC 382 (FCA)

The inclusion of the German pension income of the taxpayer (which was exempt from tax under Article 18 of the Canada-Germany Convention) in s....

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Tax Topics - Statutory Interpretation - Resolving Ambiguity 70