Words and Phrases - "amount"

a
91
b
44
c
86
d
57
e
43
f
32
g
20
h
15
i
77
j
2
k
3
l
32
m
60
n
29
o
41
p
82
q
3
r
78
s
96
t
48
u
16
v
11
w
23
y
2

MNR v. Ontario Paper Co. Ltd., 58 DTC 1046, [1958] CTC 71 (Ex Ct), briefly aff'd 59 DTC 1327 (SCC)

Summary Under
Tax Topics - Statutory Interpretation - Interpretation Act - Subsection 33(2)

Kearney J. found that the word "amount" in s. 11(1)(f) of the pre-1972 Act should be interpreted as referring to "amount or amounts" in light of s. 31(j) of the Interpretation Act, R.S.C. 1927, c. 1: and that in like manner, the word "plan" should be read to include more than one plan.

Words and Phrases
amount

Johnson v. The Queen, 2010 DTC 1213 [at at 3568], 2010 TCC 321 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 118.2 - Subsection 118.2(2) - Paragraph 118.2(2)(g)

Frequent flyer points applied by the taxpayer to purchase air tickets to Chicago for medical treatment there constituted "an amount paid" for purposes of s. 118.2(2)(g).

Words and Phrases
amount
Locations of other summaries Wordcount
Tax Topics - General Concepts - Payment & Receipt frequent flyer points 28