Words and Phrases - "apply"

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7 October 2011 Roundtable, 2011-0412121C6 F - Interaction between S. 84.1 and S. 85(2.1)

s. 84.1 can "apply" and thereby prevail over s. 85(2.1) even where there is no s. 84.1 grind

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Words and Phrases
apply
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 85 - Subsection 85(2.1) s. 85(2.1) does not apply where s. 84.1(1) applies even if there is no grind under the s. 84.1(1)(a) formula 160

Canada v. Cascades Inc., 2009 DTC 6122, 2009 FCA 135

"apply" does not mean "triggered results under"

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Words and Phrases
apply

Collins & Aikman Products Co. v. The Queen, 2009 DTC 1179 [at 958], 2009 TCC 299, aff'd 2010 DTC 5164 [at 7293], 2010 FCA 251

limited scope of PUC provisions reflected a policy choice

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Words and Phrases
apply