Words and Phrases - "reduction"

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

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