Words and Phrases - "sell"
Toews v. The King, 2025 TCC 123 (Informal Procedure)
an assessment to deny a leveraged donation was statute-barred because CRA could not now substantiate s. 237.1(7.4) penalties
The Minister assessed the taxpayer to fully deny his charitable donation claim for his 2008 taxation year respecting his participation in a...
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Tax Topics - Income Tax Act - Section 237.1 - Subsection 237.1(6.2) | assessments did not satisfy s. 237.1(6.2) because the Crown could not specifically substantiate its s. 237.1(7.4) penalty assessments | 362 |
Tax Topics - Income Tax Act - Section 146.2 - Subsection 143.2(6.1) | [loan was limited-recourse where taxpayer orally told it would not have to be repaid | 179 |