Cases
Lister v. The Queen, 94 DTC 6531, [1994] 2 CTC 365 (FCA)
In response to a submission that s. 122.5 discriminated against children under the age of 19 because it is only their parents who are entitled to...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Other Legislation/Constitution - Charter (Constitution Act, 1982) - Subsection 15(1) | 67 |
Subsection 122.5(1) - Definitions
Adjusted Income
Administrative Policy
12 May 2006 Internal T.I. 2006-0184781I7 F - Montant forfaitaire reçu en vertu de 56(1)v)
Lump sum workers' compensation payments included in income under s. 56(1)(v) were also included in adjusted income for GSTC purposes...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - 101-110 - Section 110.2 - Subsection 110.2(1) - Qualifying Amount | lump sum workers’ compensation payments were not qualifying amounts | 39 |
| Tax Topics - Income Tax Act - Section 122.6 - Adjusted Income | lump sum workers' compensation payments were deductible under s. 110(1)(f), but not deductible from adjusted income | 39 |
Qualified Relation
Administrative Policy
19 September 1991 Memorandum (Tax Window, No. 9, p. 12, ¶1463)
Where individuals indicate that there has been a breakdown of their marriage or other conjugal relationship, RC is inclined to accept their word...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 122.2 - Paragraph 122.2(2)(b) | 34 |
Subsection 122.5(3)
Administrative Policy
19 June 2001 Internal T.I. 2000-0053887 F - STATUTE-BARRED YEARS - GST CREDIT
Where a taxpayer claimed a non-capital loss for a statute-barred year so that his GSTC was eliminated because his net income was reduced to nil...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) | where a taxpayer claims a non-capital loss for a statute-barred year so that his GSTC is eliminated, CCRA cannot recover the overpaid GSTC | 299 |