Groscki v. The Queen, 2017 TCC 249 (Informal Procedure)
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|Locations of other summaries||Wordcount|
|Tax Topics - Income Tax Act - Section 159 - Subsection 159(3)||a director was not liable for failure to obtain a s. 159(2) certificate before his corporation disposed of most of its assets||328|
|Tax Topics - Income Tax Act - Section 20 - Subsection 20(1) - Paragraph 20(1)(p) - Subparagraph 20(1)(p)(ii)||reporting of bad debt deduction on “net” basis not permitted/specifically-evidenced claims required||316|