Cases
Avril Holdings Ltd. v. Minister of National Revenue, 70 DTC 6366, [1970] CTC 572, [1971] S.C.R. 601
The reference to "mine" in Schedule E to the pre-1972 Act was not restricted to mining rights but included ownership of the land in which the...
Words and Phrases
mine| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 13 - Subsection 13(21) - Proceeds of Disposition | proceeds of disposition not reduced to reflect that debentures received had a lower FMV that their principal amount | 66 |
| Tax Topics - Income Tax Act - Section 54 - Proceeds of Disposition - Paragraph (a) | proceeds of disposition based on face amount rather than FMV of debentures received therefor | 66 |