Section 54.2

Cases

Atlantic Packaging Products Ltd. v. Canada, 2020 FCA 75

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Words and Phrases
substantially all
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Machinery and Equipment the number and frequency of similar dispositions of depreciable property was relevant to capital account treatment 341
Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) raising of new issue would prejudice the Crown 222

See Also

Atlantic Packaging Products Ltd. Atlantic Produits D'Emballage Ltée v. The Queen, 2018 TCC 183, aff'd 2020 FCA 75

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Words and Phrases
substantially all
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 4 - Subsection 4(1) - Paragraph 4(1)(a) prior filing positions contradicted position that tissue division was separate business 397

Administrative Policy

90 C.R. - Q33

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10 November 89 T.I. (April 90 Access Letter, ¶1178)

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89 C.R. - Q33

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89 C.R. - Q13

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