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Section 257

Table of Contents

Section 257 - Negative amounts

See Also

Airtel Communications Ltd. v. The Queen, [1991] 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...

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Words and Phrases

Canterra Energy Ltd. v. The Queen, 87 DTC 5019, [1987] 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...

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Words and Phrases

Locations of other summaries		Wordcount
Tax Topics - Statutory Interpretation - Ordinary Meaning		59
Tax Topics - Statutory Interpretation - Resolving Ambiguity		69