Words and Phrases - "because of"

65
28
46
36
27
22
12
10
52
1
2
19
38
20
29
60
1
49
58
34
8
7
11
1

Ellison v Sandini Pty Ltd, [2018] FCAFC 44

subjective belief of parties that family court orders were efficacious did establish that a share transfer to a spouse occurred “because of” them

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Words and Phrases
because of
Locations of other summaries Wordcount
Tax Topics - General Concepts - Ownership family court order requiring the transfer of a portion of a larger bloc of shares likely did not result in a change in their beneficial ownership as the shares likely were not fungible 973
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Disposition family court order did not effect a change in beneficial ownership of a larger bloc of shares held by the original owner (and in any event, the order named the wrong person) 744
Tax Topics - General Concepts - Evidence a court order could not be interpreted in light of extrinsic evidence 100

Attorney General of Canada v. Hoefele, 95 DTC 5602 (FCA)

new mortgage debt of relocated employees

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Locations of other summaries Wordcount
Tax Topics - General Concepts - Tax Avoidance form matters 76
Tax Topics - Income Tax Act - Section 6 - Subsection 6(1) - Paragraph 6(1)(a) interest rate subsidy did not increase net worth 98

Williams v. The Queen, 2011 DTC 1087 [at 480], 2011 TCC 66 (Informal Procedure)

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