See Also
Hrushka v. The Queen, 2013 DTC 1254 [at at 1430], 2013 TCC 335 (Informal Procedure)
Woods J found that the taxpayer was not an eligible individual, given the inclusion in Regulation 6302(h) of court orders as a factor to consider....
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 122.6 - Eligible Individual | court order | 134 |
Tax Topics - Income Tax Act - Section 122.6 - Shared-Custody Parent | court order | 89 |