Deuce Holdings Ltd. v. R., 97 DTC 921, [1998] 1 CTC 2550 (TCC) -- attach -- Subsection 55(2)
safe income on hand reduced by taxes, but not by inchoate retiring allowance
Subsection 55(2)
89 C.R. - Q.12 -- attach -- Subsection 55(2)
30 April 1990 T.I. (September 1990 Access Letter, ¶1415) -- attach -- Subsection 55(2)
23 February 1990 T.I. (July 1990 Access Letter, ¶1322) -- attach -- Subsection 55(2)
23 March 1990 T.I. (August 1990 Access Letter, ¶1376) -- attach -- Subsection 55(2)
29 June 1990 T.I. (November 1990 Access Letter, ¶1516) -- attach -- Subsection 55(2)
10 January 1990 T.I. (June 1990 Access Letter, ¶1259) -- attach -- Subsection 55(2)
15 November 89 T.I. (April 90 Access Letter, ¶1187) -- attach -- Subsection 55(2)
15 May 1991 T.I. (Tax Window, No. 3, p. 18, ¶1239) -- attach -- Subsection 55(2)
The Queen v. Placer Dome Inc., [1997] 1 CTC 72, 96 DTC 6562 (FCA) -- attach -- Subsection 55(2)
purpose (based on their actual state of mind) of the taxpayer and payer of substantial dividend was not to avoid capital gain
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