Cases
Munich Reinsurance Co. v. The Queen, 2002 DTC 6701 (FCA)
Interest income earned by the taxpayer on tax overpayments was not income from an investment property given that there was no evidence that the taxpayer overpaid its tax instalments for the purpose of earning interest.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | 116 |