Cases
Marino v. Canada, 2022 FCA 115
An individual with no connection to Canada paid significant tuition fees while in attendance at U.S. universities prior to 2012 then, on...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 250.1 - Paragraph 250.1(a) | s. 250.1(a) did not supersede Oceanspan principle | 256 |
| Tax Topics - Income Tax Act - 101-110 - Section 104 - Subsection 104(13) | s. 104(13) requirement to compute the income of a non-resident trust with a Canadian beneficiary is an example of s. 250.1(a) application | 284 |
See Also
Harvey v. The Queen, 94 DTC 1910 (TCC)
Bowman TCJ. found that there was no basis for the Minister to prorate a capital cost allowance claim for a taxation year of the taxpayer on the...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Undepreciated Capital Cost - A | 57 |