Words and Phrases - "elects ... in the taxpayer's return"

a
85
b
44
c
75
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
88
t
46
u
15
v
9
w
22
y
2

Rezek v. Canada, 2005 DTC 5373, 2005 FCA 227

Summary Under
Tax Topics - Income Tax Act - Section 150 - Subsection 150(1) - Paragraph 150(1)(d)
s. 39(4) elections that were made with late-filed returns were valid as being made "in the taxpayer's return"

After confirming the Minister's position that the taxpayer and his wife were engaged in spread transactions as a partnership, and therefore that...

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Words and Phrases
elects ... in the taxpayer's return in the ... return
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 171 - Subsection 171(1) impermissible new theory 45
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Property spread comprising a convertible security and rights under short sale was not a single property 129
Tax Topics - Income Tax Act - Section 39 - Subsection 39(4) requirement to file election with return is satisfied even if return is late 144
Tax Topics - Income Tax Act - Section 96 spouse carrying on linked legs of integrated trading transactions 204
Tax Topics - Statutory Interpretation - Resolving Ambiguity 54