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...
Locations of other summaries | Wordcount | |
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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)
Articles
John Tobin, "Infrastructure and P3 Projects", 2017 Conference Report (Canadian Tax Foundation), 10:1-31
Government progress payments (treated as s. 13(7.1) capital cost deductions) are prescribed benefit under Reg. 3100(1)(b) (p. 10:15)
[T]o the...