Paragraph Old 247(2)(a)
Cases
Krag-Hansen v. The Queen, 86 DTC 6122, [1986] 2 CTC 69 (FCA)
Under s. 247(2)(a), the Minister must determine whether those who were responsible for the separate existence of the corporations had, as their...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 247 - Old - Subsection Old 247(3) | 33 |
Subsection Old 247(2)
Cases
McAllister Drilling Ltd. v. The Queen, 95 DTC 5001, [1994] 2 CTC 211 (FCTD)
After first finding that because the taxpayers' evidence was credible, there was no requirement for corroboration by external facts, Simpson J....
Krag-Hansen v. The Queen, 85 DTC 5330, [1985] 2 CTC 131 (FCTD), aff'd 86 DTC 6122, [1986] 2 CTC 69 (FCA)
Cullen, J. rejected the appellant's argument "that the language employed in subsection 247(2) ... is so vague and uncertain, and so subject to...
Les Magasins Continental Ltée v. The Queen, [1982] 2 F.C. 351, 81 DTC 5175, [1981] CTC 428 (C.A.)
"[T]he Minister, before issuing a direction under subsection [247(2)], must examine the reasons for the separate existence of the corporations in...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 221 - Subsection 221(1) - Paragraph 221(1)(f) | 62 | |
Tax Topics - Other Legislation/Constitution - Federal - Official Languages Act - Section 13 | 15 |
Subsection Old 247(3)
Cases
Krag-Hansen v. The Queen, 86 DTC 6122, [1986] 2 CTC 69 (FCA)
The two subparagraphs of subsection 247(2) require the Minister to make what is in substance one determination, and a direction of the Minister...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 247 - Old - Paragraph Old 247(2)(a) | 58 |