Words and Phrases - "elects ... in the taxpayer's return"

a
88
b
44
c
79
d
52
e
38
f
31
g
19
h
14
i
74
j
2
k
2
l
32
m
56
n
25
o
38
p
81
q
3
r
76
s
90
t
47
u
16
v
9
w
23
y
2

Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227

Summary Under
Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(d)
s. 39(4) elections that were made with late-filed returns were valid as being made "in the taxpayer's return"

After confirming the Minister's position that the taxpayer and his wife were engaged in spread transactions as a partnership, and therefore that...

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Words and Phrases
elects ... in the taxpayer's return in the ... return