Words and Phrases - "in the ... return"

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

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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Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) impermissible new theory 45
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property spread comprising a convertible security and rights under short sale was not a single property 129
Tax Topics - Income Tax Act - Section 39 - Subsection 39(4) requirement to file election with return is satisfied even if return is late 144
Tax Topics - Income Tax Act - Section 96 spouse carrying on linked legs of integrated trading transactions 204
Tax Topics - Statutory Interpretation - Resolving Ambiguity 54