Subsection 180.2(1) - Definitions
Cases
The Queen v. Swantje, 94 DTC 6633, [1994] 2 CTC 382 (FCA), briefly aff'd [1996] 1 S.C.R. 73, 96 DTC 6310
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....
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Resolving Ambiguity | 70 |