See Also
Amicarelli v. The King, 2025 TCC 185
The taxpayer, who was a full-time Air Canada employee with an annual employment income of under $100,000, purchased over 100 Bitcoin in 2017...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Evidence | OSC report accepted under public documents exception | 98 |
Administrative Policy
10 September 2025 External T.I. 2025-1070171E5 F - Disposition of a right to receive bitcoins
In 2014, a Canadian resident acquired from an unrelated insolvent foreign corporation the right to receive 740 bitcoins in consideration for a...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 54 - Adjusted Cost Base | property acquired on income account does not have an ACB | 99 |