Cases
Continental Bank of Canada v. Canada, 98 DTC 6501, [1998] 2 S.C.R. 358
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Delesalle v. The Queen, 85 DTC 5613, [1986] 1 CTC 58 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) | departing partner required to agree to the s. 96(1.1) allocation | 263 |
| Tax Topics - Statutory Interpretation - Absurdities | 35 |
Laferrière v. The Queen, [1985] 2 CTC 190 (FCTD), aff'd 94 DTC 6423 (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 - Subsection 96(1.1) | 151 |
Lane v. The Queen, 78 DTC 6535, [1978] CTC 795 (FCTD), aff'd 86 DTC 6568, [1986] 2 CTC (FCA)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 100 | disposition of partnership interest not disposition of underlying property | 59 |
| Tax Topics - Income Tax Act - Section 96 | 18 |
The Queen v. Poulin, 76 DTC 6381, [1976] CTC 620 (FCTD)
Blauer v. MNR, 71 DTC 5113, [1971] CTC 154 (F.C.T.A.), briefly aff'd 75 DTC 5076, [1975] CTC 112 (SCC)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | post-dated cheque | 20 |
Minister of National Revenue v. Sedgwick, 63 DTC 1378, [1963] CTC 571, [1964] S.C.R. 177
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MNR v. Strauss, 60 DTC 1060, [1960] CTC 86 (Ex Ct)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 96 | 98 |
See Also
Walchuk v. The Queen, 2003 DTC 2184, 2004 TCC 42
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(b) - Capital Loss v. Loss | partnership unit normally capital property | 113 |
Commentary