Words and Phrases - "ascertain"

61
27
44
35
25
21
11
8
52
1
2
18
36
20
28
58
1
49
56
33
7
7
10
1

Burnett v. MNR, 98 DTC 6205 (FCA)

More than four years after the initial assessment of her 1987 return, the taxpayer requested a determination of her non-capital loss for that year on the basis that a loss on a disposition of a property that initially had been entirely claimed by her husband was, as to 50%, her non-capital loss. L├ętourneau J.A. found that two subsequent letters of the Department dealing with this request and suggesting that if her husband's appeal from an assessment for his 1987 year resulted in there being a loss on income account, the taxpayer's one-half share would be a non-capital loss, represented an ascertainment of her loss for that year for purposes of s. 152(1.1).

Words and Phrases
ascertain