Section 38
Subsection 38(4)
Paragraph 38(4)(a)
Cases
Freitas v. Canada, 2018 FCA 110
The taxpayer, a retired Deloitte partner, was assessed by CRA in 2009 to impose a CPP contribution obligation on an amount of income that was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) | s. 152(4.2) inapplicable where reassessment, albeit in response to refund request, increased taxpayer’s liability | 458 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | a statute-barred reassessment was valid for the purpose of being objected to and vacated on substantive grounds | 222 |
| Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 14 | s. 96(1.1) income was not from carrying on business | 229 |
| Tax Topics - Income Tax Act - Section 96 | Backman statements applied to common law partnerships | 204 |
Section 8
Subsection 8(1)
See Also
Andrew Peller Limited v. M.N.R., 2016 DTC 1009 [at 2553], 2015 TCC 329
The taxpayer ran several restaurant businesses in which it redistributed its employees' tips under a tip-sharing arrangement. Campbell J found...
| Other locations for this summary | |
|---|---|
| Tax Topics - Income Tax Act - Section 5 - Subsection 5(1) | restaurant tips are remuneration from an employer |
| Tax Topics - Other Legislation/Constitution - Federal - Employment Insurance Act - Section 82 - Subsection 82(1) | restaurant tips are remuneration from an employer |
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Statutory Interpretation - Specific v. General Provisions | use of "gratuities" in a specific provision did not imply that another kind of gratuity could not be caught under a general provision | 246 |
Section 14
Cases
Freitas v. Canada, 2018 FCA 110
The taxpayer, a retired Deloitte partner, was assessed by CRA in 2009 to impose a CPP contribution obligation on an amount of income that was...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(4.2) | s. 152(4.2) inapplicable where reassessment, albeit in response to refund request, increased taxpayer’s liability | 458 |
| Tax Topics - Income Tax Act - Section 152 - Subsection 152(8) | a statute-barred reassessment was valid for the purpose of being objected to and vacated on substantive grounds | 222 |
| Tax Topics - Other Legislation/Constitution - Federal - Canada Pension Plan - Section 38 - Subsection 38(4) - Paragraph 38(4)(a) | CRA has discretion to refund excess contributions | 99 |
| Tax Topics - Income Tax Act - Section 96 | Backman statements applied to common law partnerships | 204 |
See Also
Freitas v. The Queen, 2017 TCC 46 (Informal Procedure), rev'd in part 2018 FCA 110
A retired Deloitte partner received an opinion from his firm that professional income allocated to him under ITA s. 96(1.1) was a retiring...
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Retiring Allowance | s. 96(1.1) allocation of income from an accounting firm was business income rather than a retiring allowance | 233 |