Section 325

Administrative Policy

5 October 2012 APFF Roundtable, 2012-0454241C6 F - Double imposition

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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 185

Subsection 325(1)

See Also

White v. The Queen, 2020 TCC 22

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Words and Phrases
transfer
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 160 - Subsection 160(1) deposit by spouse to joint bank account with the taxpayer was not a transfer to her 145

Nelson v. The Queen, 2017 TCC 178 (Informal Procedure)

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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 119