Related Companies

Cases

The Queen v. Parsons, 84 DTC 6447, [1984] C.T.C 354 (FCA)

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Sham no sham as purported legal rights were created 113
Tax Topics - General Concepts - Tax Avoidance no sham as purported legal rights were created 113
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies 113

The Queen v. Daly, 81 DTC 5197, [1981] CTC 270 (FCA)

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Mendels v. The Queen, 78 DTC 6267, [1978] CTC 404 (FCTD)

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Dominion Bridge Co. Ltd. v. The Queen, 75 DTC 5150, [1975] CTC 263, aff'd 77 DTC 5367, [1977] CTC 554 (FCA)

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Holmes v. The Queen, 74 DTC 6143, [1974] CTC 156 (FCTD)

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See Also

Trudel-Leblanc v. The Queen, 2004 DTC 3188

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Harvey v. The Queen, 98 DTC 1089 (TCC)

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Administrative Policy

25 March 1996 TI 960824 (Tax Window Files "Management Company Fees")

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21 October 1991 TI 912692 (Tax Window, No. 12, p. 22, 1545)

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19 September 1990 TI 902240

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85 CR - Q.18

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84 CR - Q.76

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IT-189R2 "Corporations Used by Practising Members of Professions"