Person

Table of Contents

Cases

Canada (National Revenue) v. Stanchfield, 2009 DTC 5710, 2009 FC 99

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R. v. Sargent, 2005 DTC 5288, 2004 ONCJ 356

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International Fruit Distributors Ltd. v. MNR, 53 DTC 1222 (Ex Ct), aff'd without reasons 55 DTC 1186 (SCC)

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See Also

Estate of Winifred Straessle v. The Queen, 2018 TCC 144

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 165 - Subsection 165(1) heir could appeal reassessment of wound-up estate 362

Quali-T-Tube ULC Inc. c. La Reine, 2005 TCC 373

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Seven Mile Dam Contractors v. The Queen in Right of British Columbia (1980), 116 DLR (3d) 398, 1980 CanLII 451 (BCCA)

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Office Overload Co. Ltd. v. MNR, 65 DTC 690 (TAB)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 22 - Subsection 22(1) not applicable where non-resident vendor 171

Administrative Policy

19 December 2012 Internal T.I. 2012-0472761I7 - Definition of person in respect to a province

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1 February 1999 T.I. 982371

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26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637)

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3 October 1991 T.I. (Tax Window, No. 10, p. 23, ¶24)

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