Cases
Beame v. Canada, 2004 DTC 6103, 2004 FCA 51
Article VI of the Canada-Ireland Convention, which provided that "the rate of Canadian tax on income ... derived from sources within Canada by a...
Locations of other summaries | Wordcount | |
---|---|---|
Tax Topics - Other Legislation/Constitution - Federal - Income Tax Conventions Interpretation Act - Section 3 | 117 |
See Also
Niemeijer v. The Queen, 2010 DTC 1029 [at 2677], 2009 TCC 624 (Informal Procedure)
Little, J. accepted the submission of the Crown that social security charges do not qualify as taxes. Accordingly, health insurance premiums paid...