Regulation 3100

See Also

Gleig v. The Queen, 2015 TCC 191 (Informal Procedure)

Lyons J found (at para. 42) that the taxpayers were not required by Blue Hill, the promoter of a tax shelter investment in mineral claims, to pay...

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(1) - Tax Shelter shelter based on potential interests rather than what actually was acquired 227

Subsection 3100(1)

Paragraph 3100(1)(b)