Administrative Policy
5 October 2012 APFF Roundtable, 2012-0454241C6 F - Double imposition
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(2) | ETA s. 325 assessment in same audit is issued after ITA s. 160 to avoid double tax/no priority accorded to ARQ | 173 |
Subsection 325(1)
See Also
Nelson v. The Queen, 2017 TCC 178 (Informal Procedure)
The text of this content is paywalled Mon.-Fri. except for the 1st full week of each month. Subscribe or log in for unrestricted access.
| Locations of other summaries | Wordcount | |
|---|---|---|
| Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) | agreement between husband and wife established that joint bank debt was borne on 50-50 basis | 117 |