Cases
Western Union Insurance Co. v. The Queen, 83 DTC 5388, [1983] CTC 363 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | sending of cheque to sender's lawyers | 22 |
| Tax Topics - Income Tax Act - Section 76 | 42 |
The Queen v. Roynat Ltd., 81 DTC 5072, [1981] CTC 93 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Income Bond | 44 | |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Shares | 62 |
See Also
Doulis v. The Queen, 2014 DTC 1054 [at 2933], 2014 TCC 26 (Informal Procedure)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(t) | tax arrears interest is not a business expense | 86 |
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | tax arrears interest is not a business expense | 86 |