Words and Phrases - "purports"
Tusk Exploration Ltd. v. The Queen, 2016 TCC 238
Part XII.6 tax applies to CEE which is invalidly (as well as validly) renounced on a look-back basis
The taxpayer, which was assessed under Part XII.6 for applying the look-back rule in s. 66(12.66) to Canadian exploration expenses (CEE) which...
Words and Phrases
purports