Taxpayer

Table of Contents

Cases

R. v. Loosdrepht, 2009 DTC 6088 (BC Prov. Ct.)

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Doyle v. MNR, 89 DTC 5483 (FCTD)

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The Queen v. Merali, 88 DTC 6173, [1988] 1 CTC 320 (FCA)

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Oceanspan Carriers Ltd. v. The Queen, 87 DTC 5102, [1987] 1 CTC 210 (FCA)

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Words and Phrases
taxpayer

Gordon v. The Queen, 86 DTC 6426, [1986] 2 CTC 280 (FCTD), aff'd 89 DTC 5481 (FCA)

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 31 - Subsection 31(1) 143

Lea-Don Canada Limited v. Minister of National Revenue, 70 DTC 6271, [1971] S.C.R. 95

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See Also

King George Hotels Ltd. v. MNR, 68 DTC 635 (TAB)

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Administrative Policy

23 July 1996 External T.I. 5-960222 -

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18 January 1993 External T.I. 5-921718 -

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 248 - Subsection 248(4) 125

23 September 1991 Memorandum (Tax Window, No. 8, p. 22, ¶1429)

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IT-176R2 "Taxable Canadian Property - Interest in and Options on Real Property and Shares"

84 C.R. - Q.16

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 15 - Subsection 15(2) 24

Articles

Segal, "Dispositions of Interest in and Options on Real Property and Shares by Non-Residents of Canada", 1994 Canadian Tax Journal, Vol. 42, No. 2, p. 327

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