Words and Phrases - "or"

a
92
b
44
c
87
d
58
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
63
n
29
o
42
p
83
q
3
r
80
s
96
t
48
u
16
v
11
w
25
y
2

Somerset Limited v. The King, 2026 TCC 123

Summary Under
Tax Topics - Income Tax Act - Section 89 - Subsection 89(1) - Canadian corporation
BC corp that had been continuously resident in Canada from 1943 and then continued to BVI would qualify under (b) as a foreign incorporation that was continuously resident

The taxpayer, which had been a B.C. corporation since its incorporation in 1943 and was resident in Canada at all times, sought to cease being a...

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Words and Phrases
or
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 245 - Subsection 245(4) alternative transaction in GAAR abuse analysis must be contemporaneous/ DAC followed 376

Hoch v. The Queen, 2019 TCC 99

Summary Under
Tax Topics - Income Tax Act - Section 8 - Subsection 8(1) - Paragraph 8(1)(c) - Subparagraph 8(1)(c)(iv)
ss. 8(1)(c)(iii) and (iv) deductions could not both be claimed (even where for different portions of home)

The taxpayer and his wife lived in a Toronto home which was beneficially owned as to 3/8ths and 5/8ths by them, and the shul employing him as its...

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Words and Phrases
or