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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Tax Avoidance | 90 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies | 84 |
Mendels v. The Queen, 78 DTC 6267, [1978] CTC 404 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | payment by mutual book entry | 270 |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies | 101 | |
| Tax Topics - Income Tax Act - Section 245 - Old | 101 |
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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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Tax Avoidance | 100 | |
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies | 103 |
Holmes v. The Queen, 74 DTC 6143, [1974] CTC 156 (FCTD)
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies | 124 | |
| Tax Topics - Income Tax Act - Section 245 - Old | 32 |
See Also
Administrative Policy
25 March 1996 TI 960824 (Tax Window Files "Management Company Fees")
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| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies | 46 |
21 October 1991 TI 912692 (Tax Window, No. 12, p. 22, 1545)
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| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies | 47 |
19 September 1990 TI 902240
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies | 72 |
85 CR - Q.18
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies | 38 |
84 CR - Q.76
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies | 27 |
IT-189R2 "Corporations Used by Practising Members of Professions"
| Locations of other summaries | Wordcount | |
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| Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Related Companies | 0 |