Cases
Canada Trust Co. v. The Queen, 81 DTC 5248, [1981] CTC 319 (FCTD)
The word "individual" in S.68 of the 1952 Act did not include artificial persons, such as an individual acting in her capacity of trustee, because...
Settled Estates Ltd. v. Minister of National Revenue, 60 DTC 1128, [1960] CTC 173, [1960] S.C.R. 606
One of the requirements in the pre-1972 Act for a corporation to qualify as a "personal corporation" was that it be controlled "by an individual...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 104 - Subsection 104(2) | 49 | |
| Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 15(2) | contrary intention present | 51 |
See Also
Upper Valley Dodge Chrysler Ltd. v. Minister of Finance (2003), 67 OR (3d) 196 (Sup Ct J), aff'd (2005), 73 OR (3d) 146 (Sup Ct J Div Ct)
A corporation was found to be an "individual" for purposes of a regulation under the Land Transfer Tax Act (Ontario) given that there was no...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Ontario - Land Transfer Tax Act - Section 3 - Subsection 3(1) | 106 |