Employment

Table of Contents

Cases

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...

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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."

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...

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