Section 185

Subsection 185(1)

See Also

Magren Holdings Ltd. v. The Queen, 2021 TCC 42

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Words and Phrases
with all due dispatch
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 185 - Subsection 185(3) Part III tax assessments of distributions of gains that were denied outside the Part I tax normal reassessment period were not statute-barred 314
Tax Topics - General Concepts - Ownership acquisition of income fund units to be held for a few days before their redemption did not represent an acquisition of beneficial ownership 549
Tax Topics - General Concepts - Sham transactions did not result in real capital losses 306
Tax Topics - Income Tax Act - Section 184 - Subsection 184(3) election was not available where a CDA sham 365
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) no CDA addition where capital gains were not real 373

Subsection 185(3)

See Also

Magren Holdings Ltd. v. The Queen, 2021 TCC 42

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 185 - Subsection 185(1) no requirement to issue separate assessment for each election, and no remedy for inordinate time to issue assessments 396
Tax Topics - General Concepts - Ownership acquisition of income fund units to be held for a few days before their redemption did not represent an acquisition of beneficial ownership 549
Tax Topics - General Concepts - Sham transactions did not result in real capital losses 306
Tax Topics - Income Tax Act - Section 184 - Subsection 184(3) election was not available where a CDA sham 365
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) no CDA addition where capital gains were not real 373

Administrative Policy

6 October 2017 APFF Roundtable Q. 10, 2017-0709081C6 F - Election to treat excess as separate dividend

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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 184 - Subsection 184(3) elected-upon amount is retroactively deemed as income even if it is still unpaid 267