Airtel Communications Ltd. v. The Queen,  1 CTC 514 (NBQB)
S.4.3(1) of the Income Tax Act (N.B.) provided a small business deduction to a corporation where the income of it and all associated...
Words and Phrasesaggregate
Canterra Energy Ltd. v. The Queen, 87 DTC 5019,  1 CTC 89 (FCA)
Prior to the introduction of s. 257, the word "minus" in what was then regulation 1207(2)(a)(ii) was held to have been used in its algebraic...
|Locations of other summaries||Wordcount|
|Tax Topics - Statutory Interpretation - Ordinary Meaning||59|
|Tax Topics - Statutory Interpretation - Resolving Ambiguity||69|