Words and Phrases - "consequential adjustment"

a
85
b
44
c
76
d
50
e
38
f
31
g
18
h
14
i
72
j
2
k
2
l
32
m
55
n
25
o
38
p
79
q
3
r
76
s
89
t
46
u
15
v
9
w
22
y
2

Savics v. Canada, 2021 FCA 56

Summary Under
Tax Topics - Income Tax Act - Section 169 - Subsection 169(3)
reference in a settlement agreement to CRA making consequential adjustments was not limited to those made under s. 152(4.3)

The taxpayer was allocated losses for the initial years of his membership of three film-distribution limited partnerships and income-account gains...

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Words and Phrases
consequential adjustment
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 152 - Subsection 152(5) s. 152(5) permits the restoration of an initial assessment of income that had been previously reversed by reassessment 547
Tax Topics - Income Tax Act - Section 169 - Subsection 169(1) an assessment exists until it has been nullified by a reassessment 379