See Also
Mingle v. The Queen, 2022 TCC 34
Wong J rejected the taxpayer’s submissions that he had renounced his executorship shortly after being appointed and that his subsequent acts in...
Groscki v. The Queen, 2017 TCC 249 (Informal Procedure)
Bocock J found that a director was not a “legal representative” of a Macao-incorporated corporation that disposed of all of its inventory...
Administrative Policy
11 January 2002 External T.I. 2001-0112605 F - Section 159 - Payments on behalf of others159(2)
The arm’s length purchaser of a building paid the purchase price to a notary who, acting on its instructions, used a portion to discharge the...