Words and Phrases - "necessary"

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
88
t
46
u
15
v
9
w
22
y
2

Estate of Myrth May Stuart v. The Queen, 2003 DTC 329, 2003 TCC 171, aff'd supra.

Summary Under
Tax Topics - Income Tax Act - Section 54 - Principal Residence

The estate of the deceased taxpayer was unable to establish that more than one-half hectare of a 1.4 hectare property was necessary for the use of...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
necessary

Tolhoek v. The Queen, 2007 DTC 247, 2006 TCC 681 (Informal Procedure)

Summary Under
Tax Topics - Income Tax Act - Section 143.2 - Subsection 143.2(7)

A partnership ("ICON") of which the taxpayer became a limited partner purchased software from a subsidiary ("Trafalgar Capital") of the developer...

The text of this content is paywalled except for the first five days of each month. Subscribe or log in for unrestricted access.

Words and Phrases
bona fide necessary