Section 221

Subsection 221(1) - Regulations

Cases

Pictou v. Canada, 2003 FCA 9

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Paragraph 221(1)(d)

Cases

James Richardson & Sons v. M.N.R., 84 DTC 6325, [1984] CTC 345, [1984] 1 S.C.R. 614

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Paragraph 221(1)(f)

Cases

Doyle v. MNR, 89 DTC 5483 (FCTD)

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James Richardson & Sons, Ltd. v. MNR, 82 DTC 6204, [1982] CTC 239 (FCA), rev'd supra.

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 231.2 89

Les Magasins Continental Ltée v. The Queen, [1982] 2 F.C. 351, 81 DTC 5175, [1981] CTC 428 (C.A.)

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See Also

Air Canada v. Turner, [1984] 6 WWR 346 (BCSC)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(1) 94

Paragraph 221(1)(h)

Cases

The Queen v. Sun Life Assurance Co. of Canada, 80 DTC 6333, [1980] CTC 418 (FCA)

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Subsection 221(2) - Effect

Cases

Intertan Canada Ltd. v. MNR, 96 DTC 6522 (FCTD)

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