CPL Holdings Ltd. v. The Queen, 95 DTC 5253, [1995] 1 CTC 447 (FCTD) -- attach -- Subsection 55(2)
s. 55(2) did not apply as purpose was creditor-proofing regarding a law suit
Subsection 55(2)
Canada v. VIH Logging Ltd., 2005 DTC 5095, 2005 FCA 36 -- attach -- Subsection 55(2)
stub income included in SIOH/ $45K out of $1.7M not significant
Brelco Drilling Ltd. v. R., 99 DTC 5253, [1999] 3 CTC 95 (FCA) -- attach -- Subsection 55(2)
exempt deficits reduced safe income on hand
Her Majesty the Queen, Appellant v. Nassau Walnut Investments Inc., Respondent, 97 DTC 5051, [1998] 1 CTC 33 (FCA) -- attach -- Subsection 55(2)
late s. 55(5)(f) designation available
Lamont Management Ltd. v. The Queen, 2000 DTC 6256 (FCA) -- attach -- Subsection 55(2)
safe income from non-FA included
454538 Ontario Ltd. v. MNR, 93 DTC 427, [1993] 1 CTC 2746 (TCC) -- attach -- Subsection 55(2)
Gestion Jean-Paul Champagne Inc. v. MNR, 97 DTC 155, [1996] 2 CTC 2537 (TCC) -- attach -- Subsection 55(2)
Ottawa Air Cargo Centre Ltd. v. The Queen, 2007 DTC 661, 2007 TCC 193, aff'd 2008 DTC 6177, 2008 FCA 54 -- attach -- Subsection 55(2)
1999 APFF Round Table, Q. 4 (No. 9M19190) -- attach -- Subsection 55(2)
29 August 1997 -- attach -- Subsection 55(2)
Pages
