Words and Phrases - "trader or dealer in securities"

a
89
b
44
c
86
d
56
e
43
f
31
g
20
h
15
i
77
j
2
k
2
l
32
m
57
n
29
o
40
p
82
q
3
r
78
s
95
t
47
u
16
v
10
w
23
y
2

The Queen v. Vancouver Art Metal Works Ltd., 93 DTC 5116, [1993] 1 CTC 346 (FCA)

Summary Under
Tax Topics - Income Tax Act - Section 39 - Subsection 39(5) - Paragraph 39(5)(a)
"trader or dealer" need not be licensed and includes anyone with a trading business

In response to a Rule 474 question as to whether the words “trader or dealer in securities” in s. 39(5)(a) “refer only to a person who is...

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Words and Phrases
trader or dealer in securities
Locations of other summaries Wordcount
Tax Topics - Statutory Interpretation - Expressio Unius est Exclusio Alterius restriction applied to only one case implies not applicable elsewhere 106
Tax Topics - Statutory Interpretation - Legislative History 87
Tax Topics - Statutory Interpretation - Noscitur a Sociis 66