Words and Phrases - "office"
Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL)
A civil engineer carried out public inquiries from time to time for the Secretary of State for the Environment, and received a per diem fee for...
Words and Phrases
officeLocations of other summaries | Wordcount | |
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Tax Topics - Statutory Interpretation - Prior Cases | 39 |
Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD)
specified amount per sitting may be sufficient
After stating (at p. 6217) tht "I am not convinced that at the time of taking office the taxpayer must know how much he will receive.... [A]...
Locations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 18 - Subsection 18(1) - Paragraph 18(1)(a) - Start-Up and Liquidation Costs | 118 | |
Tax Topics - Statutory Interpretation - Interpretation/Definition Provisions | "means" is exhaustive | 55 |