Cases
Schwartz v. Canada, 96 DTC 6103, [1996] 1 SCR 254
An individual who had entered into a contract of employment was not, at that time, an employee because under the definition, an individual does...
Scott v. The Queen, 94 DTC 6193, [1994] 1 CTC 330 (FCA)
The taxpayer, who was the Director and Secretary-Treasurer of a public corporation ("Night Hawk") and whose work as corporate secretary (for which...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 7 - Subsection 7(5) | 222 |
The Queen v. Kuhl, 74 DTC 6024, [1973] CTC 846 (FCTD)
"The definition of employment ... clearly requires a master and servant relationship."
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | 29 | |
| Tax Topics - General Concepts - Tax Avoidance | 13 | |
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Farming | 75 | |
| Tax Topics - Income Tax Act - Section 3 | 54 |
See Also
Blaker v. The Queen, 93 DTC 1025, [1994] 1 CTC 2242 (TCC)
A lump sum of $90,000 received by the taxpayer in consideration for his resignation from a governor-in-council appointment to the National Parole...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | 55 |