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solicit and offer

Sudden Valley Inc. v. The Queen, 76 DTC 6178, [1976] CTC 297 (FCTD), aff'd 76 DTC 6448, [1976] CTC 775 (FCA) -- summary under Paragraph 253(b)

Full Title

Sudden Valley Inc. v. The Queen, 76 DTC 6178, [1976] CTC 297 (FCTD), aff'd 76 DTC 6448, [1976] CTC 775 (FCA)

Summary Under

Tax Topics - Income Tax Act - Section 253 - Paragraph 253(b)

The finding of the trial judge that the only activity of the taxpayer carried on in Canada was attempting by advertising to induce Canadians to...

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solicit and offer

Read more about Sudden Valley Inc. v. The Queen, 76 DTC 6178, [1976] CTC 297 (FCTD), aff'd 76 DTC 6448, [1976] CTC 775 (FCA) -- summary under Paragraph 253(b)