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
International Fruit Distributors Ltd. v. MNR, 53 DTC 1222 (Ex Ct), aff'd without reasons 55 DTC 1186 (SCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 251 - Subsection 251(2) - Paragraph 251(2)(c) - Subparagraph 251(2)(c)(i) | 92 |
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 | 378 |
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 | 179 |
Administrative Policy
19 December 2012 Internal T.I. 2012-0472761I7 - Definition of person in respect to a province
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 231.2 - Subsection 231.2(1) | 109 |
1 February 1999 External T.I. 9823715 - PERSONAL SERVICES BUSINESS
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 125 - Subsection 125(7) - Personal Services Business | 52 | |
| Tax Topics - Income Tax Act - Section 256 - Subsection 256(1) - Paragraph 256(1)(a) | 52 |
IT-385R2 "Disposition of an Income Interest in a Trust"
IT-385R2 "Disposition of an Income Interest in a Trust"
26 August 1993, T.I. (Tax Window, No. 33, p. 2, ¶2637)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Regulations - Regulation 200 - Subsection 200(1) | 15 |