Words and Phrases - "amount"
MNR v. Ontario Paper Co. Ltd., 58 DTC 1046, [1958] CTC 71 (Ex Ct), briefly aff'd 59 DTC 1327 (SCC)
Kearney J. found that the word "amount" in s. 11(1)(f) of the pre-1972 Act should be interpreted as referring to "amount or amounts" in light of...
Words and Phrases
amountJohnson v. The Queen, 2010 DTC 1213 [at at 3568], 2010 TCC 321 (Informal Procedure)
Frequent flyer points applied by the taxpayer to purchase air tickets to Chicago for medical treatment there constituted "an amount paid" for...
Words and Phrases
amount| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - General Concepts - Payment & Receipt | frequent flyer points | 28 |