Cases
Tennant v. M.N.R., 96 DTC 6121, [1996] 1 S.C.R. 305
Iacobucci J. rejected the Crown's position that where an investment was sold and the proceeds fully utilized to acquire an investment with a lower...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(c) | 191 |
The Queen v. Kimmel, 76 DTC 6259, [1976] CTC 443 (FCTD)
The "blunder" of Revenue Canada in allowing the vendor of depreciable real estate to claim CCA on the property in the year in which he disposed of...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Depreciable Property | 115 |
Gingras v. MNR, 63 DTC 1142, [1963] CTC 194 (Ex Ct)
After having decided earlier in the same day in Frontenac Shoe Ltée v. MNR, 63 DTC 1129 that payments made by a corporation to its shareholder...
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|---|---|---|
| Tax Topics - Income Tax Act - Section 12 - Subsection 12(1) - Paragraph 12(1)(g) | 43 |