Subsection 173(1) - References to Tax Court of Canada
Cases
Smith v. The Queen, 87 DTC 5355, [1987] 2 CTC 138 (FCTD)
After a Federal Court action was commenced by the taxpayer, the parties agreed that the appeal be conducted in two phases: a trial on all issues of law and fact joined on the pleadings except for a fair market value issue; and a fair market value issue to be tried after the trial of the first stage isues. McNair, J. held that he had jurisdiction to proceed with the trial of phase one, predicated on the filing of an agreement in writing to comply with s. 173(1).
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| Tax Topics - Income Tax Act - Section 104 - Subsection 104(2) | 107 |