Words and Phrases - "office"

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

Merchant v. The Queen, 84 DTC 6215, [1984] CTC 253 (FCTD)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office
specified amount per sitting may be sufficient

After stating (at p. 6217) tht "I am not convinced that at the time of taking office the taxpayer must know how much he will receive.... [A]...

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Words and Phrases
office ascertainable

Edwards v. Clinch, [1982] A.C. 845, [1982] BTC 109 (HL)

Summary Under
Tax Topics - Income Tax Act - Section 248 - Subsection 248(1) - Office

A civil engineer carried out public inquiries from time to time for the Secretary of State for the Environment, and received a per diem fee for...

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Words and Phrases
office
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Prior Cases 39