Words and Phrases - "solicits orders for sale in Canada"
Zhu v. Canada, 2016 FCA 113
no appplication to sale on a U.S. exchange through a U.S. broker notwithstanding potential Canadian purchasers
The taxpayer, who ceased to be a resident of Canada when he resigned as CFO of a NASDAQ-listed corporation (Canadian Solar Inc., or “CSI”),...
Words and Phrases
solicits orders for sale in CanadaLocations of other summaries | Wordcount | |
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Tax Topics - Income Tax Act - Section 180 - Subsection 180(3) | fresh argument of taxpayer on appeal did not require new evidence and did not prejudice the Crown | 217 |
Tax Topics - Other Legislation/Constitution - Federal - Federal Courts Act - Section 27 - Subsection 27(1.3) | taxpayer on appeal can raise new argument if no prejudice to the Crown | 138 |