Regulation 231

Subsection 231(6)

See Also

Paletta v. The Queen, 2019 TCC 205

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Locations of other summaries Wordcount
Tax Topics - General Concepts - Sham film marketing partnership loss denied on the basis that an alleged option was a sham 382
Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Income-Producing Purpose expenses non-deductible because partnership expected to be repurchased before any income generated 113
Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Real Estate rental revenues were incidental to secondary intention save for land with 25-year hold 292

Maya Inc. c. La Reine, 2004 DTC 2001, 2003 TCC 502

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Administrative Policy

17 May 1990 T.I. (October 1990 Access Letter, ¶1485)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

8 May 1990 T.I. (October 1990 Access Letter, ¶1486)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

27 March 1990 T.I. (August 1990 Access Letter, ¶1390)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

26 February 1990 T.I. (July 1990 Access Letter, ¶1343)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

18 September 89 T.I. (February 1990 Access Letter, ¶1126)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Subsection 231(6.1)

Articles

Donald H. Watkins, "The Tax-Shelter Rules: An Update", 1998 Conference Report, c.5.

Subsection 231(7)

Administrative Policy

12 February 1990 T.I. (July 1990 Access Letter, ¶1342)

The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.

Navigation