Words and Phrases - "outstanding"
Canada v. Zelinski, 2000 DTC 6001 (FCA)
The Court rejected the submission of the taxpayer that given that s. 158(8) deemed an assessment to be valid and binding until the time of the...
Words and Phrases
outstanding| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 39 - Subsection 39(1) - Paragraph 39(1)(a) - Subparagraph 39(1)(a)(i.1) | primary intention in acquiring paintings for donation was not a profit-making scheme/ secondary intention irrelevant if in fact donated | 212 |
| Tax Topics - Income Tax Act - Section 9 - Capital Gain vs. Profit - Commodities, and commodities futures and derivatives | paintings acquired on capital account for donation | 136 |