Words and Phrases - "reduction"

a
82
b
44
c
75
d
50
e
37
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31
g
17
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13
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71
j
2
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2
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30
m
51
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25
o
38
p
79
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74
s
85
t
44
u
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v
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20
y
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“
1

Wallster v. The King, 2022 TCC 124

Summary Under
Tax Topics - Income Tax Act - Section 152 - Subsection 152(4) - Paragraph 152(4)(b) - Subparagraph 152(4)(b)(v)
the failure of an issuer to comply with CRA’s demand to allocate its over-renunciation of CEE precluded extending the normal reassessment period

The taxpayer was renounced Canadian exploration expense (CEE) by an issuer (Quattro) that the minister subsequently determined had substantially...

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Words and Phrases
reduction
Locations of other summaries Wordcount
Tax Topics - Income Tax Act - Section 66 - Subsection 66(12.73) Minister not directed to reduce the renounced amounts if the issuer failed to do so 199