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 |