Words and Phrases - "taxable income earned in the year"
Noranda Mines Ltd. v. The Queen, 85 DTC 5001, [1984] CTC 659 (FCA)
The words "taxable income earned in the year" in former s. 124(2)(b) referred to income for the year minus the deductions permitted by Division C...
Words and Phrases
taxable income earned in the year