Cases
Gaynor v. The Queen, 91 DTC 5288 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 40 - Subsection 40(1) - Paragraph 40(1)(a) - Subparagraph 40(1)(a)(i) | different FX spot rates for cost and proceeds | 149 |
Midwest Oil Production Ltd. v. The Queen, 82 DTC 6092, [1982] CTC 107 (FCTD), aff'd 83 DTC 5304, [1983] CTC 338 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(o) | 84 | |
| Tax Topics - Income Tax Act - Section 169 | 55 | |
| Tax Topics - Income Tax Act - Section 172 - Subsection 172(2) | 55 |
MNR v. Burns, 58 DTC 1028 (Ex Ct), briefly aff'd 59 DTC 1328 (SCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(b) | 100 | |
| Tax Topics - Income Tax Act - Section 76 | 35 | |
| Tax Topics - Income Tax Act - Section 76 - Subsection 76(1) | 129 |
See Also
Gibson v. The Queen, 95 DTC 749 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | payment in kind | 79 |
| Tax Topics - Income Tax Act - Section 60 - Paragraph 60(b) | 79 |
Tyoxide Canada Inc. v. The Queen, 93 DTC 1499 (TCC)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(x) | tax credit was "received" | 136 |
| Tax Topics - Income Tax Act - Section 127 - Subsection 127(11.1) - Paragraph 127(11.1)(c) | 34 |
The Queen v. Consumers' Co-Operative Refineries Ltd., 87 DTC 5409, [1987] 2 CTC 204 (FCA)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 135 - Subsection 135(2) | 98 | |
| Tax Topics - Statutory Interpretation - Absurdities | 47 |
Administrative Policy
10 October 2003 External T.I. 2003-0029995 F - Amount of Stock Dividend
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
90 C.R. - Q49
IT-67R3 "Taxable Dividends from Corporations Resident in Canada"
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend Rental Agreement | 48 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Dividend | 36 |