Reciprocity

Table of Contents

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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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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Gingras v. MNR, 63 DTC 1142 (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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